25 articles tagged with Inheritance Tax.
Grant of Probate timelines, HMCTS fees, IHT400 vs IHT205, the chicken-and-egg IHT problem, and a 15-point executor checklist for 2026.
Business Property Relief can remove 100% of qualifying business assets from your IHT estate -- but Budget 2024 introduced a GBP 1M cap from April 2026.
How Agricultural Property Relief works for IHT in 2026 -- the new £1m cap, qualifying conditions, interaction with Business Property Relief, and estate planning strategies.
Gifts to UK charities are fully exempt from inheritance tax. Leave 10% or more of your net estate to charity and the IHT rate drops from 40% to 36%. How it works in 2026.
The nil-rate band is frozen at GBP 325,000 until 2030 while house prices rise. Here is how to use the NRB, RNRB, transferable allowances, and gifting rules to legally cut your inheritance tax bill.
How Interest in Possession (IIP) trusts are taxed in 2026 -- income tax for trustees and beneficiaries, CGT treatment, IHT on the life tenant's estate, and when to use them.
Marriage and civil partnership give significant UK tax advantages in 2026/27 -- from the £252 Marriage Allowance to IHT exemptions and CGT spousal transfers. Cohabiting couples get none of these.
Pensions sit outside your estate. Expression of Wishes guides trustees on who gets your death benefits. Tax rules before and after age 75, IHT changes from 2027, and how to update nominations.
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.
How the discretionary trust 10-year (periodic) IHT charge works in 2026/27, who pays it, how it is calculated step by step, and how to plan ahead.
How the gift with reservation of benefit rules drag gifts back into your estate for inheritance tax in 2026/27, plus how to avoid the trap legally.
How the GBP 175,000 residence nil-rate band works in 2026/27, who qualifies, the taper above GBP 2m, and how couples can pass on GBP 1m IHT-free.
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.
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.
Find out if an inheritance from abroad is taxable in the UK in 2026/27. IHT rules, income tax implications, and key thresholds explained.
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.
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.
A complete guide to pension death benefits: how DC and DB pensions pass on death, the Lump Sum Allowance, IHT changes from 2027, and why nominating beneficiaries matters.
IHT is 40% above £325,000 — but with the right strategies, married couples can pass on up to £1 million tax-free. Full 2026/27 guide covering the 7-year rule, annual exemptions, Business Property Relief, and the critical April 2027 pension change.
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.
How to plan for inheritance tax in 2026/27: using the nil-rate band and residence nil-rate band, the 7-year gift rule and taper, exempt gifts, spousal transfers and how trusts fit in.
How an inherited UK pension is taxed in 2026/27: income tax on drawdown depends on the age at death, the April 2027 IHT change bringing unused pots into estates, and how to take the money tax-efficiently.
UK Inheritance Tax kicks in above £325,000 (£500k with home + family) at 40%. Here's how the bands work, the seven-year rule on gifts, business and agricultural reliefs, and the major April 2027 pension change
IHT at 40% sounds brutal — but couples can shield up to £1M. Here's exactly how the nil-rate band, residence nil-rate band, taper relief and the coming pension changes work in 2026/27.
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.
