UK Inheritance Tax & Estate Planning Guides
9 guides on IHT, nil-rate band, residence NRB, gifts, trusts, APR, BPR.
Agricultural Property Relief — InvestmentKit
UK Agricultural Property Relief (APR): 100% IHT relief on farmland, agricultural value test, minimum ownership periods, Finance Act 2026 changes with £1m cap, and successor 50% relief.
Business Property Relief — InvestmentKit
UK Business Property Relief (BPR): 100% IHT relief on qualifying business assets, £1m cap from Finance Act 2026, minimum 2-year ownership, replacement property, and excluded companies.
Cross-Border Inheritance Tax — UK Guide
Guide to UK inheritance tax for non-UK domiciled individuals: excluded property, long-term residence test from 2025, 10/20 rule, and UK vs worldwide assets.
Estate Planning — InvestmentKit
UK estate planning guide: wills, lasting power of attorney, lifetime giving, pension death benefits, life insurance in trust, business and agricultural property relief, and pre-owned assets.
Gifts & the 7-Year Rule — InvestmentKit
UK gifts and the 7-year inheritance tax rule: PETs, CLTs, tapering relief, £3,000 annual exemption, normal expenditure from income, small gifts allowance, and wedding gifts.
Inheritance Tax — InvestmentKit
UK Inheritance Tax guide: 40% rate on death, £325,000 nil-rate band, 36% reduced rate for charitable gifts, IHT400 reporting, and payment timelines explained.
Pension Death Benefits & IHT — InvestmentKit
From 6 April 2027, unused pension funds and death benefits are included in the estate for IHT. Guide to the new rules, income tax charges, nomination forms, and planning strategies.
Residence Nil Rate Band — InvestmentKit
UK Residence Nil Rate Band guide: £175,000 extra IHT allowance on the family home passed to direct descendants, taper thresholds, downsizing rules, and spousal transferability.
Trusts & Tax — InvestmentKit
UK trust taxation guide: income tax rates (45%/39.35%), capital gains tax (20%), IHT periodic and exit charges, bare trusts, interest in possession, discretionary, and settlor-interested trusts.