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    Inheritance Tax Guides

    Inheritance tax rules, gifts, trusts and planning considerations.

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    9 related articles in this topic.

    Trusts

    Protective Property Trusts: Why Use Them

    Learn what protective property trusts are, how they work, and when they may be appropriate for protecting your family home and providing for your loved ones.

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    Gifts

    Leaving Gifts and Legacies in Your Will

    A guide to leaving specific gifts, pecuniary legacies and personal items in your will, including timing, conditions, and avoiding disputes.

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    Trusts

    Right to Occupy vs Life Interest Trusts

    Understand the difference between right to occupy and life interest trusts, how each protects property, and which might be suitable for your circumstances.

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    Trusts

    What Is a Flexible Life Interest Trust (FLIT)?

    Understand what a Flexible Life Interest Trust (FLIT) is, how it works, who it can help, and common use cases in estate planning.

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    Trusts

    Business Property Relief and Trusts

    Understand Business Property Relief (BPR), how it can reduce inheritance tax on business assets, and how trusts can help preserve these benefits.

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    Inheritance Tax

    Inheritance Tax Explained for Families in the UK

    A comprehensive guide to UK inheritance tax. Thresholds, the residence nil rate band, spouse exemptions, gifting rules and trust planning strategies explained clearly.

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    Estate Planning

    What Happens to Your Pension When You Die?

    Your pension doesn't form part of your estate and isn't covered by your will. Learn how pension death benefits work, who can inherit them and the 2027 IHT changes.

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    Inheritance Tax

    What Is a Deed of Variation?

    A deed of variation lets beneficiaries redirect inherited assets to someone else — often for IHT planning. It must be signed within 2 years of the date of death.

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    Inheritance Tax

    Inheritance Tax and Gifts: The Seven Year Rule Explained

    Gifts made more than 7 years before death are IHT-free. Gifts within 7 years are taxable on a sliding scale. Understand taper relief and lifetime gifting strategy.

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