Take out life insurance to mitigate inheritance tax (IHT) on pensions
3rd October 2025 | Posted in Articles, IHT, Inheritance Tax, Trusts and Estates by Forbes Dawson
From 6 April 2027 (if nothing changes) pension funds will be subject to 40% inheritance tax (IHT). Previously pensions were generally…
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Give away the family home to reduce IHT!
15th August 2025 | Posted in Articles, IHT, Inheritance Tax, Trusts and Estates by Andrew Marr
Hopefully quite a few readers have reacted to this title by saying (or thinking!) something like “You can’t get a family…
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Don’t forget about the inheritance tax disadvantages of personal holding companies
8th August 2025 | Posted in Articles, Business Property Relief, IHT, Inheritance Tax, Trusts and Estates by Andrew Marr
Although Business Property Relief (BPR) is being ‘watered down’ from 6 April 2026 it is still an important relief from inheritance…
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Inheritance tax and gifts out of income for couples
25th July 2025 | Posted in Articles, IHT, Inheritance Tax, Trusts and Estates by Andrew Marr
Normally any gifts that people make will still fall into their estates for inheritance tax (IHT) purposes if they die within…
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When inheritance tax can be helpful in a company purchase of own shares
27th June 2025 | Posted in Articles, Business Asset Disposal Relief, Inheritance Tax, Trusts and Estates by Andrew Marr
On a purchase of own shares by a company the default position is that any profit over and above the amount…
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Depreciating assets are good for inheritance tax!
16th May 2025 | Posted in Articles, IHT, Inheritance Tax, Trusts and Estates by Andrew Marr
There is a whole group of profligate old people who smugly declare that they are ‘SKIers’. Here SKI stand for ‘Spend…
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Death to inheritance tax (reliefs)
8th November 2024 | Posted in Articles, IHT, Inheritance Tax, Trusts and Estates by Forbes Dawson
With more drama than the TV show Succession in last week’s Budget, the introduction of a reduction to Business Property Relief…
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Should I gift my property to my company?
25th August 2023 | Posted in Articles, Capital Gains Tax, IHT, Inheritance Tax, Trusts and Estates, Private Client, Property Tax, Stamp Duty Land Tax by Tom Minnikin
We were having a debate in the office this week about what is the costliest mistake that anyone had come across…
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Valuing loan receivables for inheritance tax
11th October 2022 | Posted in Articles, Capital Gains Tax, IHT, Inheritance Tax, Trusts and Estates by Andrew Marr
The issue Loan receivables are generally within the charge to inheritance tax (IHT) on death (that is why preference shares in…
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Post(!) deathbed tax planning – Transfers between spouses with a domicile mismatch
2nd September 2022 | Posted in Articles, IHT, Inheritance Tax, Trusts and Estates, Non Domicilliaries by Adam Sedgwick
The issue Transfers of assets between UK domiciled spouses are always exempt for IHT purposes. However, where the donor spouse is…
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