Practical guidance from Simon Jenkins, Director at Curtis Legal.
Inheriting a property does not, by itself, create a Capital Gains Tax bill. The tax only bites later, when the property is sold, and by…
Read more →Inheritance Tax and income tax are often confused by first-time executors, but they are two separate obligations, dealt with separately, and missing either one can…
Read more →Whether a life insurance payout goes through probate, and whether it is subject to Inheritance Tax, comes down to one question: was the policy written…
Read more →There is no expiry date on a will in England and Wales. A will written decades ago can still be perfectly valid today. But certain…
Read more →For decades, most unused pensions have sat outside the taxable estate, making them one of the most tax efficient ways to pass on wealth. That…
Read more →Since 2022 most estates in England and Wales are excepted and skip IHT400. Simon Jenkins explains the three categories, what you still report, and when a full.
Read more →How pensions and death benefits interact with probate and IHT in England and Wales, plus the April 2027 change bringing pensions into the IHT net.
Read more →How the gifts with reservation of benefit rule under section 102 Finance Act 1986 traps families who gift the home but keep living in it, and how to plan.
Read more →How Agricultural Property Relief works after the April 2026 £1 million cap, what qualifies, the farmhouse test and planning options for farming families.
Read more →Business Property Relief after April 2026: the £1m cap, 50% relief above it, AIM shares at 50%, the contract of sale trap, and planning options.
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