Inheritance Tax - Planning

16 April 2025

Inheritance tax and long-term UK residents - new HMRC guidance
How new long-term UK residence rules affect inheritance tax from 6 April 2025

17 March 2025

The transferable nil rate band in estate planning
Maximising the availability of the transferable nil rate band (TNRB) and other planning on the first death of a couple

17 March 2025

A useful guide to inheritance tax computations
Calculating the amount of inheritance tax payable

28 February 2025

Loan trusts - what you need to know
How a Loan Plan works

26 February 2025

Home loan IHT avoidance scheme succeeds on appeal
A recent tax case in which the use of a home loan scheme to avoid inheritance tax (IHT) on a property was found to be valid by the Upper Tax Tribunal

09 January 2025

Nil rate band planning with cash and investments - what you need to know
How to make the best use of the nil rate bands including the residence nil rate band

18 December 2024

Discounted gift trust using an international/offshore capital redemption bond
The structure and operation of a discounted gift trust using an international (offshore) capital redemption bond

17 December 2024

Discounted gift trusts - in detail
Discounted gift trusts, including their advantages and disadvantages

17 December 2024

Loan trusts - loan only using a flexible/discretionary trust
Structure and operation of flexible/discretionary loan trusts

13 December 2024

Loan trusts/loan plans - a quick guide
How loan trusts/loan plans work, and who they are useful for

12 December 2024

Loan trusts - gift and loan or loan only using a bare trust
Structure and operation of bare loan trusts

11 December 2024

Loan trusts - gift and loan using a flexible/discretionary trust
Structure and operation of flexible/discretionary gift and loan trusts

02 December 2024

Business relief
Conditions for business relief

27 November 2024

Family investment companies (FICs)
Corporate investment by SMEs and FICs as a trust alternative in IHT planning and as a potentially tax effective home for investment

25 November 2024

A reminder of some of the basic IHT planning points
Inheritance tax planning options. With the nil rate band frozen at �325,000, are your clients taking advantage of the inheritance tax planning options available to them?