Why unmarried cohabiting couples in the UK get no spousal Inheritance Tax exemption in 2026/27, how this affects the family home, and the planning steps that can reduce the risk.
How the normal gifts out of surplus income Inheritance Tax exemption works in 2026/27 — the three legal tests, a worked example, and the records HMRC expects executors to produce.
How to apply for a grant of probate in England and Wales in 2026/27 — the application fee, when probate is actually needed, typical timescales, and what executors must do first.
Why an expression of wishes form for your pension is not legally binding but still crucial in 2026/27, how scheme trustees use it, and why it needs updating after major life events.
How potentially exempt transfers and the 7-year Inheritance Tax rule work in 2026/27 — taper relief, worked examples, and why gifts made shortly before death can still create a tax bill.
How the residence nil rate band downsizing addition protects Inheritance Tax relief when someone sells or downsizes their home before death — the rules, worked example and claim process for 2026/27.
How a spousal bypass trust can keep pension death benefits outside a surviving spouse's own estate in 2026/27, why it is used, and how the incoming pension IHT changes affect the strategy.
A precise worked example of how Inheritance Tax taper relief reduces tax on a lifetime gift made 3 to 7 years before death in 2026/27, and why it rarely helps as much as people expect.
Comparing term assurance and whole-of-life insurance as ways to cover a future Inheritance Tax bill in 2026/27, including cost, certainty of payout, and which suits which estate.
Writing a life insurance policy in trust keeps the payout outside your estate for Inheritance Tax and speeds up payment to your family. Discretionary vs bare trust, setup mistakes, and worked examples.
How writing a whole-of-life insurance policy in trust removes the payout from your estate, why it matters for Inheritance Tax in 2026/27, and how the numbers stack up.
A plain-English guide to Business Property Relief (BPR) for 2026/27: what qualifies for 100% or 50% relief, the two-year rule, traps and how it slashes inheritance tax.
