Inheritance Tax - Planning

15 May 2026

IHT rate reduction through charitable legacies
The rules for securing a 10% reduction in the IHT rate, from 40% to 36%, provided a charitable legacy of at least 10% of the estate is made on death

06 May 2026

The residence nil rate band - a detailed overview
The residence nil rate band and its impact on planning

05 May 2026

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

29 April 2026

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

28 April 2026

Periodic charges and multiple trust planning - a case study
Reducing IHT on periodic charges through multiple trust planning

24 April 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

24 April 2026

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?

23 April 2026

Loan trusts - how to deal with any outstanding loan on the death of the settlor
The implications on death of a settlor of a loan plan and how to avoid tax complications on a subsequent bond encashment

06 April 2026

Absolute/Bare Discounted Gift Trust - assessment of chargeable event gains
Where a bond is held subject to an absolute discounted gift trust, are chargeable event gains assessed on the settlor or the beneficiaries or both, and in what circumstances?

02 April 2026

Tax implications of releasing loans under a loan trust during lifetime
The tax implications arising on releasing loans under a loan trust during lifetime

02 April 2026

IHT benefits of setting up a loan trust - case studies
How a loan trust could be a suitable estate planning solution for those who are unsure whether or not they require access or wish to make a gift

02 April 2026

Can a loan trust be used with collectives?
Whether or not a loan trust can be used with collectives

01 April 2026

Back to back
Back to back. The purchase of an annuity results in an immediate reduction in the estate for IHT. However, in this period of low and seemingly stable interest rates they may require closer consideration before use

27 March 2026

Transferable business relief and agricultural relief allowance - a case study
How the transferable inheritance tax business relief and agricultural relief allowance works in practice

26 March 2026

Business Relief Qualifying Investments
Business relief investments for IHT planning compared with trust based solutions

26 March 2026

Business relief clawback - why PETs might not always be the most IHT-efficient option
The mechanics of business relief clawback and the differences in effect of clawback depending on whether the failed gift was a potentially exempt transfer or chargeable lifetime transfer

25 March 2026

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 2026

Business relief
Conditions for business relief

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

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