Inheritance Tax and CGT relief for national heritage assets
Certain buildings, land, works of art, and other objects of national significance may be exempt from Inheritance Tax…
Inheritance Tax
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Gifts with reservation of benefit
Gifting assets can cut inheritance tax, but traps like “gifts with reservation of benefit” may undo the plan.…
Unused pension funds and IHT from April 2027
From 6 April 2027, new measures first announced in the Autumn Budget 2024 will come into force. These…
Trusts and Income Tax
Trustees must manage assets, follow tax rules, and register with HMRC where required. A trust is a legal…
Who can claim the IHT residence nil rate band
With the Residence Nil Rate Band (RNRB), families can pass on up to £1 million without IHT The…
Estate valuation for IHT purposes
Before probate begins, you must estimate the estate's value to see if Inheritance Tax applies. This includes valuing the…
