3 articles tagged with Calc Inheritance Tax.
Severing a joint tenancy converts automatic survivorship into a specific, separately owned share that can pass via your will — a common Inheritance Tax planning step. How it works in 2026/27.
UK intestacy rules 2026: who inherits when there is no will — spouse/civil partner first £322k plus half the remainder, children, cohabiting partners get nothing, unmarried parents, and how to avoid intestacy.
Gifts you make are Potentially Exempt Transfers — IHT-free if you survive 7 years. Taper relief, the £325k nil-rate band trap, and how PETs interact with regular gifts out of income. Worked examples.