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Inheritance tax and related manuals
Information to help you support your clients with any inheritance tax liability that may apply to them.
Inheritance tax
IHT planning using Whole of Life plans
Give clients that are thinking about IHT the peace of mind that their families and businesses will be protected after they’re gone.
HMRC Manuals
HMRC Manuals
HM Revenue and Customs produce a number of manuals for their staff. The guidance contained in this manual is not comprehensive nor will it provide a definitive answer in every case.
Inheritance tax business relief changes
Inheritance tax business relief changes
One of the changes announced in the Autumn Budget 2024 was to the inheritance tax business relief. This article looks at our understanding of the change and the impact on business owners.
Inheritance tax calculator
Inheritance tax calculator
Calculate any potential inheritance tax liability based on an individual's assets and liabilities using our calculator.
Long Term Resident and Inheritance Tax
Long Term Resident and Inheritance Tax
UK Inheritance Tax being based on domicile is changing from 6 April 2025. Instead, whether an individual pays UK inheritance tax (‘IHT’) will be based on residence. This article looks at our understanding of this change.
Technical articles
Technical articles
Trusts are a very important planning tool that allow clients to appoint people to manage a gift for others. The people the client appoints are called ‘the trustees’ and are responsible for looking after the asset on behalf of the people that will ultimately receive it (the beneficiaries).
The Finance Act 2013 introduced a change which limits the deductibility of debts in certain circumstances. Here we explain the changes.
In this guide we talk about the importance of inheritance tax planning.
On the 6 April 2015 the residence nil-rate band was introduced. This is an additional threshold for inheritance tax planning above the current £325,000 threshold. Here we explain how this works.
Gifts made to anyone from your client’s estate are exempt from inheritance tax provided that they survive for a period of 7 years from the date the gift is made. Here we explain how this works.
Rysaffe planning can be used to remove or reduce charges by placing pure protection plans into smaller discretionary trusts on consecutive days. Here we explain how this works
Autumn Statement 2024 – Inheritance tax proposals frequently asked questions
In the Autumn 2024 Budget statement, the government made several announcements about inheritance tax.
Here we look at some of the questions we've been asked following the announcement. The answers to the questions are based on our current understanding of the proposals.
Autumn Statement 2024 – Inheritance tax proposals frequently asked questions