Inheritance Tax - Fundamentals

15 April 2024

IHT helpline - an update from HMRC
HMRCs inheritance tax helpline

04 April 2024

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

26 March 2024

IHT receipts increased in February, and are up overall for the year to date
Details of IHT receipts for February 2024, the tax year to date and for the last 12 months

22 March 2024

Valuations for IHT
How assets are valued for inheritance tax

21 March 2024

Woodlands relief
Conditions woodlands for relief

21 March 2024

Inheritance tax - agricultural property relief
Conditions for agricultural property relief

20 March 2024

Close companies and IHT
Inheritance tax and close companies

20 March 2024

IHT agricultural property relief changes
The Government�s response to last year�s consultation seeking views on the taxation of ecosystem service markets, and the potential expansion of agricultural property relief (APR)

19 March 2024

Frequently asked questions on the transferable nil rate band
The most frequently asked questions on the transferable nil rate band

19 March 2024

APR and woodlands relief restricted to UK land only
Restrictions to the scope of agricultural property relief (APR) and woodlands relief from inheritance tax to property in the UK from 6 April 2024

11 March 2024

Associated operations
The tax rules for associated operations

23 February 2024

IHT receipts reduced slightly in January, but are still up overall for the year to date
Details of IHT receipts for January 2024, the tax year to date and for the last 12 months

01 February 2024

IHT receipts increased slightly in December
Details of IHT receipts for December 2023

24 January 2024

Liability to pay IHT
The liability for IHT and payment dates

19 January 2024

IHT and applying for probate - an update from HMRC
Applying for probate in England and Wales

02 January 2024

IHT receipts reduce slightly in November
Details of IHT receipts for November 2023

21 December 2023

The tax treatment of woodlands - new guidance published
The tax treatment of woodlands

19 December 2023

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

19 December 2023

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

30 November 2023

Pre-owned assets tax (POAT) and life policies in trust
Impact of POAT on different life policy trusts

28 November 2023

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

27 November 2023

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

27 November 2023

IHT receipts carry on increasing
Details of IHT receipts for October 2023

17 November 2023

Inheritance tax - potential reform or abolition?
The chances of IHT abolition or reform

16 November 2023

Business relief denied for a wedding venue business
A First-tier Tax Tribunal case which considered whether provision of a wedding barn was an investment business

27 October 2023

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

24 October 2023

Institute for Fiscal Studies ideas on Inheritance Tax reform
IFS put forward some interesting proposals for the reform of Inheritance Tax which could result in increasing the nil rate band or reducing the rate of tax to 25 percent

23 October 2023

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