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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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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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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Failed PETS to profligate kids can still be IHT-efficient!
2nd May 2025
Posted in Articles by Andrew Marr
Perhaps the most common inheritance tax (IHT) saving strategy is for a donor to make a gift to a donee and…
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Does it make sense to gift ISAs as an IHT planning strategy
10th January 2025
Posted in Articles, IHT by Andrew Marr
Wealthy families often have significant wealth stored in ISAs which they have built up over their lifetime. Although ISAs are a…
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Failed PET revival for IHT
24th November 2023
Posted in Articles by Andrew Marr
Gifts are generally outside of a person’s estate for inheritance tax (IHT) purposes if that person survives seven years from the…
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