Practical guidance from Simon Jenkins, Director at Curtis Legal.
Do you have to pay inheritance tax before probate? Yes — and here’s exactly how to do it. The Direct Payment Scheme, IHT423, instalment options, and executor loans explained.
Read more →The Inheritance Act 1975 lets spouses, cohabitants, children and dependants claim from an estate. Learn who qualifies, what the court considers, and how to make a claim.
Read more →The intestacy rules give children significant rights but with important conditions, including a statutory trust for minors. Learn how children inherit when there is no will.
Read more →Joint ownership affects inheritance tax in different ways depending on whether assets are held as joint tenants or tenants in common. This guide explains the key IHT rules.
Read more →IHT must be paid before probate is granted but estate funds are frozen without it. Our guide explains the Direct Payment Scheme, instalment option, and probate loans.
Read more →The 7-year rule governs when lifetime gifts attract inheritance tax. Learn how taper relief reduces the bill on failed PETs and which gifts are immediately exempt.
Read more →A plain-English guide to the main residence nil-rate band — the extra £175,000 IHT threshold available when a home passes to children or grandchildren in 2026.
Read more →Step-by-step guidance on valuing an estate for inheritance tax in England and Wales, covering the IHT400 form, asset categories, deductible debts, and HMRC deadlines.
Read more →Can executors sell property before probate to pay inheritance tax? This guide explains the HMRC Direct Payment Scheme, instalment option, and bridging finance — with advice from specialist probate solicitor Simon Jenkins.
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