Inheritance Tax - Planning

12 March 2026

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

02 March 2026

Planning with owner-occupied property - general considerations
Key issues in relation to the uses of owner-occupied property in estate planning

20 February 2026

IHT planning with the private residence - what you need to know
When it is appropriate and when it is not to do IHT planning with an individual’s main residence

12 February 2026

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

05 February 2026

IHT planning with multiple trusts
IHT planning strategies using the Rysaffe principle and using pilot trusts

03 February 2026

Beneficiaries paying premiums under protection policies held in trust
The merits in, and tax implications of, adult beneficiaries paying premiums under IHT providing protection plans

03 February 2026

Providing for inheritance tax (IHT) on death through life assurance - what you need to know
How a life assurance policy can be used to insure against the possibility of an IHT liability and what type of policy is appropriate

02 February 2026

Planning with owner-occupied property - SP10/79
HMRC Statement of Practice 10/79 and its implications to estate planning with property

23 January 2026

Multiple trust planning
Why advising your clients to use multiple discretionary trusts in their planning can save them money when it comes to calculating the ten yearly inheritance tax (IHT) charge. This is often referred to as the “Rysaffe” principle

16 January 2026

Can you make gifts if you are an attorney or a deputy? What you need to know
Whether you can make gifts if you are an attorney or a deputy

15 January 2026

IHT planning: an outline
Background to planning, disclosure of tax avoidance schemes, powers of attorney and validity of gifts for IHT purposes

07 January 2026

Planning with owner-occupied property - relevant case law
Important case law relating to the uses of owner-occupied property in estate planning

07 January 2026

Planning with owner-occupied property on death
Using owner-occupied property in estate planning on death

06 January 2026

Planning with owner-occupied property during lifetime - a detailed consideration
IHT planning with owner-occupied property during lifetime

05 January 2026

IHT planning through life policy trusts - a summary of the impacts of Finance Act 2006
The main impact of FA 2006 changes on new and existing life policy trusts

02 January 2026

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

31 December 2025

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

30 December 2025

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

30 December 2025

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

29 December 2025

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

18 December 2025

What Is IHT Planning?
In this webinar we take a look at what is inheritance tax, options and steps available towards IHT planning.

17 December 2025

Discounted gift trusts and collective investments
Whether discounted gift trusts (DGTs) can be used with collective investments or if they are designed exclusively for insurance bonds

15 December 2025

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

12 December 2025

Discounted Gift Trusts - what you need to know
The ability to make a lifetime gift that is effective for inheritance tax while retaining access to a regular flow of capital payments by using a Discounted Gift Trust

14 November 2025

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

13 November 2025

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?

12 November 2025

The importance of dealing with any outstanding loan on a loan trust
The options available for dealing with any outstanding loan on a loan trust/loan plan

29 October 2025

IHT planning through life policy trusts under Finance Act 2006 - a summary
The main impact of FA 2006 changes on pre-22 March and post-21 March 2006 policy trusts

28 October 2025

Application of the new '£1m allowance' to trusts and lifetime gifts - part 2 - calculation of IHT liabilities and charges
How IHT will be calculated on death, at ten-yearly anniversaries and on exits where the transfer consisted of qualifying business or agricultural property to which the 100% relief cap applies

20 October 2025

Application of the new '£1m allowance' to trusts and lifetime gifts - part 1
The new rules which will, from 6 April 2026, operate to restrict 100% relief from IHT to the first £1m of business and agricultural property as they apply to trusts and lifetime gifting and highlight some interesting quirks in the draft legislation that may have gone unnoticed

30 September 2025

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