The Residence Nil-Rate Band of £175,000 tapers away by £1 for every £2 an estate exceeds £2,000,000, disappearing entirely above £2,350,000. Full worked example for a £2.2 million estate in 2026/27.
How Business Relief on AIM-listed shares can reduce Inheritance Tax after just two years of ownership in 2026 — qualifying conditions, the risks, and how AIM investing compares to gifting.
How a bare trust for a child works, income and gains tax treatment, the parental settlement rule for parents' gifts, grandparent gifting, and access at age 18.
The difference between a bare trust and a discretionary trust for passing money to children in 2026/27 — control, tax treatment, and the age-18 access problem, compared side by side.
How Business Property Relief can shelter AIM-listed shares from Inheritance Tax in 2026/27 — the two-year holding rule, the risks, and how the new cap on 100% relief affects large portfolios.
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.
Tax and legal risks for unmarried couples who own property together: CGT on transfers, Stamp Duty on buy-outs, Inheritance Tax exposure and why a will and deed of trust matter.
Tax treatment of farm diversification income in 2026/27: holiday lets, wedding venues, farm shops and renewable energy leases -- how it differs from farming trades, VAT issues, and the Agricultural Property Relief impact.
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.
How guarantor loans and guarantor mortgages work in the UK, the credit and financial risks to the guarantor, and the tax and Inheritance Tax treatment if a guarantor has to pay.
How CGT holdover relief (gift relief) works in 2026/27: qualifying assets, the joint election, form HS295, and how it interacts with Inheritance Tax on gifts within the 7-year rule.
