How inheritance tax taper relief works on gifts in 2026/27, the 7-year rule, the GBP 325,000 nil-rate band and when the 40% IHT rate really applies.
How tax works when someone dies in the UK for 2026/27: inheritance tax, the estate's income and capital gains, plus the steps executors must take.
How the transferable nil-rate band and residence nil-rate band let married couples and civil partners pass on up to GBP 1 million free of inheritance tax in 2026/27.
AIM-listed shares held for two years can qualify for 50% Business Property Relief, halving the IHT on their value. Rules, risks and portfolio strategy.
Gifting assets while continuing to benefit from them will not remove them from your estate for IHT. Learn GWR rules, POAT, exceptions, and alternatives that actually work in 2026/27.
Understand the inheritance tax annual gift exemption for 2026/27: the £3,000 rule, small gifts, marriage exemptions and more.
The inheritance tax spouse exemption can leave major gaps. Learn when IHT still applies to married couples in the UK 2026/27 tax year.
From April 2027 most unused pension funds will count toward your estate for inheritance tax. This is one of the biggest pension rule changes in a generation.
Gifts from surplus income leave your estate immediately with no seven-year wait. The normal expenditure out of income IHT exemption has no annual cap -- here is how it works.
When a spouse dies, their ISA savings do not have to lose their tax-free status. The Additional Permitted Subscription lets the survivor inherit the ISA allowance on top of their own in 2026/27.
Regular gifts out of surplus income can be immediately exempt from Inheritance Tax, with no upper limit and no seven-year wait. Here is how the normal expenditure exemption works.
The April 2026 reform to Agricultural Property Relief (APR) and Business Property Relief (BPR) -- the new £1m combined cap, the 50% relief above it, and estate planning strategies for farmers and business owners.
