Practical guidance from Simon Jenkins, Director at Curtis Legal.
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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