How are PETs taxed when value falls?
23rd January 2026
Posted in Articles by Andrew Marr
A potentially exempt transfer (PET) is a gift that will ‘potentially’ be outside a donor’s estate for inheritance tax (IHT) purposes….
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Have inter-spouse transfers of business property been a waste of time?
5th December 2025
Posted in Articles, IHT by Andrew Marr
Last year the Government made the unpopular announcement that Business Property Relief (BPR) would be restricted so that an individual can…
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The IHT sting of EOT receivables
14th November 2025
Posted in Articles by Michelle Hogan
The Employee Ownership Trust (EOT) tax provisions were enacted in 2014, as a way to encourage long-term employee ownership in businesses,…
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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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Time to tidy up to get full Business Property Relief (BPR)
4th July 2025
Posted in Articles, Business Property Relief by Andrew Marr
The impending restrictions to BPR mean that from 6 April 2026, only 50% of inheritance tax (IHT) relief will be available…
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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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What should you do with AIM portfolios?
30th May 2025
Posted in Articles, IHT by Andrew Marr
Up until 5 April 2026 AIM portfolios that have been held for two years will benefit from full inheritance tax (IHT)…
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The IHT advantage of companies buying from pension schemes
4th April 2025
Posted in Articles, Business Property Relief by Andrew Marr
Until 5 April 2026 trading companies will generally benefit from a full inheritance tax (IHT) exemption due to the availability of…
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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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Maximising Business Asset Disposal Relief – but beware the IHT!
25th September 2023
Posted in Articles by Michelle Hogan
Since the reduction of the lifetime limit to £1 million, for capital gains attracting Business Asset Disposal Relief (BADR), business owners…
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