Practical guidance from Simon Jenkins, Director at Curtis Legal.
Unused nil-rate band and residence nil-rate band can be transferred between spouses and civil partners, potentially sheltering up to £1 million from inheritance tax. Here is how the claim works.
Read more →For the 2026/27 tax year, inheritance tax in the UK is charged at 40% on the part of an estate above the tax-free thresholds. The…
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 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 →Cohabiting partners have no automatic inheritance rights in England and Wales. Simon Jenkins explains intestacy, IHT and the 1975 Act Contac
Read more →How to pay inheritance tax before probate is granted — the Direct Payment Scheme (IHT423), executor loans, beneficiary contributions, and the instalment option explained step by step.
Read more →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.
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