Practical guidance from Simon Jenkins, Director at Curtis Legal.
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.
Read more →How executors reseal a foreign grant of probate in England and Wales under the Colonial Probates Acts, with 2026 fees, documents and IHT guidance.
Read more →How executors in England and Wales deal with foreign property, bank accounts and investments in a probate estate — tax, treaties, grants and timing.
Read more →When debts exceed assets, executors must follow a strict statutory order of payment. A plain English guide to insolvent estates from Curtis Legal.
Read more →How Section 27 Trustee Act 1925 notices in The Gazette and local press protect executors from personal liability for unknown creditors in England and Wales.
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