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.
