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Articles & Guides

Category: Inheritance Tax

Practical guidance from Simon Jenkins, Director at Curtis Legal.

June 1, 2026

What Happens to Children’s Inheritance Under Intestacy?

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.

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May 28, 2026

Inheritance Tax on Jointly Owned Assets

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.

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May 27, 2026

How to Pay Inheritance Tax Before Probate is Granted (Direct Payment Scheme)

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.

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May 18, 2026

The 7-Year Rule on Gifts Before Death — IHT Taper Relief

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.

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May 17, 2026

Inheritance Tax on Property — Main Residence Nil-Rate Band Explained

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.

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May 15, 2026

How to Value an Estate for Inheritance Tax (IHT400 Walkthrough)

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.

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May 6, 2026

Selling Property to Pay Inheritance Tax — 2026 Solicitor Guide

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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