Inheriting a property and renting it out rather than selling makes you a landlord for tax purposes overnight. How rental income tax, Capital Gains Tax base cost and mortgage rules apply in 2026/27.
How a deed of variation lets beneficiaries redirect an inheritance within two years of death for Inheritance Tax purposes in 2026/27, and the conditions that must be met for it to work.
Farming income swings wildly year to year with weather and commodity prices. Farm profit averaging, capital allowances on machinery, and the 2026 Agricultural Property Relief changes all shape a farmer's real tax position — full worked example inside.
How the seven-year rule and taper relief work for Inheritance Tax gifts, why taper relief doesn't reduce the gift below the nil-rate band as often assumed, with a full worked example.
Whether an inherited defined contribution pension is tax-free or taxed at your marginal rate depends on the age the original owner died. The rules, the death benefit nomination and how to claim, explained for 2026/27.
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.
From April 2027, most unused pension funds will be brought within the scope of Inheritance Tax on death. What's changing, who's affected, and what to consider before then.
Parents can gift £5,000, grandparents £2,500 and anyone else £1,000 to a couple getting married completely free of Inheritance Tax — on top of the normal annual exemption. Here's exactly how the wedding gift exemption works and how to combine it with other allowances.
Civil partners and married couples get identical tax treatment in the UK in 2026/27 — the same Marriage Allowance, Capital Gains Tax transfers and Inheritance Tax exemption. Here is what is, and is not, different.
Cohabiting couples in the UK get none of the tax reliefs available to married couples and civil partners in 2026/27 — no Marriage Allowance, no unlimited spousal IHT exemption, no automatic CGT no gain/no loss transfers.
How grandparents can gift into a Junior ISA tax-efficiently, using the £3,000 annual exemption and normal expenditure out of income exemption, explained for 2026/27.
Gifting property to children in 2026/27 can trigger Capital Gains Tax immediately and still leave the value in your estate for up to 7 years under Inheritance Tax rules. Worked example included.
