Inheritance Tax - Fundamentals

01 June 2026

IHT on settled property - an overview
Inheritance tax on settled property

01 June 2026

IHT exemptions
Description of IHT exemptions available

26 May 2026

Top 5 Links - the inheritance tax residence nil rate band
The inheritance tax residence nil rate band

22 May 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

19 May 2026

Top 5 Links - loan trusts
Loan trusts

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

Tax treatment of pre-owned assets (POAT)
The tax treatment of pre-owned assets (POAT)

06 May 2026

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

20 April 2026

Valuations for IHT
How assets are valued for inheritance tax

09 April 2026

Borrowing to invest in Business Relief Qualifying Investments
The IHT implications of borrowing to invest in BR solutions

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?

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 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 inheritance tax 14-year rule - a case study
How the “14-year rule” operates for inheritance tax purposes

25 March 2026

IHT reporting requirements for lifetime transfers
The reporting requirements for chargeable lifetime transfers and IHT chargeable events

23 March 2026

AIM shares and replacement property relief - a case study
The inheritance tax position where someone uses replacement property relief with the aim to attract 100% business relief

18 March 2026

Woodlands relief
Conditions woodlands for relief

18 March 2026

Inheritance tax - agricultural property relief
Conditions for agricultural property relief

17 March 2026

Business relief
Conditions for business relief

18 February 2026

Marriage/civil partnerships: inheritance tax implications
The inheritance tax related issues connected with marriage and civil partnership

03 February 2026

Inheritance tax rates
The inheritance tax rates of current and previous tax years

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

05 January 2026

The transferable nil rate band - the fundamentals
How the transferable nil rate band works and how to claim it

30 December 2025

IHT interest rates - latest update
Updated interest rates for inheritance tax (IHT), published by HMRC

29 December 2025

Agricultural and Business Relief threshold changes
Agricultural and business property reliefs. The Treasury has announced an increase in the agricultural and business property 100% reliefs threshold from £1m to £2.5m, effective from 6 April 2026

24 December 2025

Inheritance tax reliefs threshold to rise to £2.5 million for farmers and businesses
Important changes to the previously proposed changes to business property and agricultural property relief

23 December 2025

IHT receipts were up for April to November 2025
Details of IHT receipts for November 2025, the year to date and the last twelve months

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

11 December 2025

Inheritance tax residence nil rate band and trusts
Availability of RNRB where trusts are concerned: which will trusts will qualify and which lifetime gifts and trusts will/will not qualify