The difference between nominee drawdown and successor drawdown for inherited pensions in 2026/27 — who can use each route, how the beneficiary's own death affects the fund, and the tax treatment.
How potentially exempt transfers and the 7-year Inheritance Tax rule work in 2026/27 — taper relief, worked examples, and why gifts made shortly before death can still create a tax bill.
How Capital Gains Tax applies when executors sell an inherited property during probate in 2026/27 — the probate value uplift, the executors' annual exemption, and reporting deadlines.
How the residence nil rate band downsizing addition protects Inheritance Tax relief when someone sells or downsizes their home before death — the rules, worked example and claim process for 2026/27.
How a spousal bypass trust can keep pension death benefits outside a surviving spouse's own estate in 2026/27, why it is used, and how the incoming pension IHT changes affect the strategy.
A precise worked example of how Inheritance Tax taper relief reduces tax on a lifetime gift made 3 to 7 years before death in 2026/27, and why it rarely helps as much as people expect.
Comparing term assurance and whole-of-life insurance as ways to cover a future Inheritance Tax bill in 2026/27, including cost, certainty of payout, and which suits which estate.
Discretionary trusts face an inheritance tax charge every 10 years, plus exit charges when assets leave the trust. Here's how the periodic charge is calculated for 2026/27.
Writing a life insurance policy in trust keeps the payout outside your estate for Inheritance Tax and speeds up payment to your family. Discretionary vs bare trust, setup mistakes, and worked examples.
Probate application fees are a flat £300, but total executor costs can run into thousands. Here's the full cost picture — court fees, solicitor fees, and DIY probate — for 2026.
How writing a whole-of-life insurance policy in trust removes the payout from your estate, why it matters for Inheritance Tax in 2026/27, and how the numbers stack up.
CGT on an inherited property is calculated from the probate value, not what the deceased originally paid. How the base cost, allowances and 60-day reporting rule work.
