United Kingdom: Inheritance Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Vulnerable Individuals: How Can Trusts Support Them

Trusts are a very useful and often vital mechanism for vulnerable individuals because it allows funds to be held by persons (known as the ‘trustees') for the benefit of the vulnerable individual.

United Kingdom Commercial

HL

Hunters

Leaving A Legacy: How To Leave Money To Charity In Your Will And The Impact On Inheritance Tax

Making a Will is one of the most important steps you can take to protect your loved ones and ensure your wishes are followed after you pass away.

United Kingdom Family

PB

Parker Bullen

Inheritance Tax On Pensions: Further Clarifications Following Technical Consultation

A recent poll on pensions by AJ Bell suggested that charging inheritance tax on pensions was the Labour government's most unpopular change so far...

United Kingdom Tax

HL

Hunters

Legislation Day – Points To Note For Private Clients

Legislation Day (also known as "L Day") is an important date in the UK's tax policy calendar, on which the Government publishes draft clauses for the next Finance Bill...

United Kingdom Tax

M

Macfarlanes LLP

Inheritance Tax On Pension Death Benefits – Revised Proposals

United Kingdom Tax

MB

Mayer Brown

Is Your Portuguese NHR Coming To An End? Have You Considered Cyprus?

United Kingdom Commercial

DG

Dixcart Group Limited

UK Non-Dom Inheritance Tax U-Turn: What High-Net-Worth UK Residents Need To Know Now

United Kingdom Tax

HL

Hunters

Staying Behind But Planning Ahead: Tax Efficient Planning When Non-Doms Leave The UK But Their Children Remain

United Kingdom Tax

WL

Withers LLP

Happy New Job And Happy New Tax Year?

United Kingdom Tax

AG

Anthony Gold Solicitors LLP

Liam Payne's Tragic Death… But What Of His Wishes?

United Kingdom Family

AG

Anthony Gold Solicitors LLP

Long Term Residence And Its Importance For UK Inheritance Tax (IHT) Purposes

United Kingdom Tax

BH

Boodle Hatfield

Making Lifetime Gifts: How To Give Without Paying More Inheritance Tax

United Kingdom Tax

HC

Herrington Carmichael

A Transatlantic Opportunity – Why US Clients Are Embracing The UK TRF

SI

Sentient International Limited

A Lucky Escape For Tenant Farmers From The New Inheritance Tax Rules?

United Kingdom Tax

Sa

Shepherd and Wedderburn LLP

Arts & Culture Guide (Video)

United Kingdom Immigration

L

Latitude Law

Proposed Changes To ILR: What UK Businesses Need To Know

United Kingdom Immigration

RC

Richmond Chambers Immigration Barristers

UK Creative Worker Visa: Key Requirements (Video)

United Kingdom Immigration

L

Latitude Law

A Practitioner's Perspective: Four Keys To Success For A AssS-To-AI Transition

United Kingdom Technology

A

AlixPartners

ThinkHouse TUPE Club: Key Questions On A Service Provision Change (Video)

United Kingdom Employment

GW

Gowling WLG

Over Half Of UK Adults Financially Dependent On Receiving An Inheritance

A recent report by Level Group found that more than one-half of UK adults financially depend on receiving an inheritance to some extent, with a whopping one-third saying...

United Kingdom Family

HL

Hunters

Planning For The Future When You Have A Blended Family

Blended families are now more common than ever, with many people starting new relationships, getting married, and entering into civil partnerships later in life...

United Kingdom Family

HL

Hunters

Doom Or Boom? Why Trusts Still Matter In A Post-Domicile World

If you've been non-UK resident for 10 years or more, the FIG regime offers a four-year exemption from UK tax on foreign income and gains, even if remitted to the UK.

United Kingdom Tax

SI

Sentient International Limited

Government's Consultation On Agricultural And Business Property Reforms: How Will This Affect Inheritance Tax?

Senior Associate, Katie Martin and Associate, Louise Garret explores how proposed reforms could reshape long-standing relief mechanisms, particularly affecting business...

United Kingdom Tax

HL

Hunters

George Foreman – Who Is Set To Inherit His Grill Empire?

United Kingdom Family

HC

Herrington Carmichael

Non-Dom Alternatives

E

Eptalex Law Firm LLP

Former Non-Doms Dropping Private Club Memberships: Act In Haste, Repent At Leisure

United Kingdom Tax

WL

Withers LLP

A Brave New World (Of Succession Planning) Following The October 2024 Budget?

United Kingdom Family

Sa

Shepherd and Wedderburn LLP

Who Pays Inheritance Tax In The UK When Some Shares Are Exempt And Others Are Not?

United Kingdom Tax

WL

Withers LLP

The UK's New IHT Regime: Good News For British Ex-pats

United Kingdom Tax

TS

The Sovereign Group

Estate Planning For Farmers: Essential Strategies For Protecting Your Family Farm

United Kingdom Tax

S

Stronachs

Changes To Inheritance Tax Liability

United Kingdom Tax

BM

Buss Murton

The Benefits Of Marriage For Your Will And Inheritance Tax Position

United Kingdom Family

HC

Herrington Carmichael

Understanding The Proposed Changes To Inheritance Tax Relief For Agricultural And Business Property

United Kingdom Tax

WS

Wrigleys Solicitors

Estate Planning For Farmers: Essential Strategies For Protecting Your Family Farm

In our previous article, Inheritance Tax for Farmers: A Changing Landscape, we explored the significant changes to Agricultural Property Relief (APR) and Business Property Relief (BPR)...

United Kingdom Tax

S

Stronachs

Changes To Inheritance Tax Liability

Inheritance tax (‘IHT') planning is a crucial aspect of wealth management, particularly for those who hold assets that currently benefit from inheritance tax (‘IHT') reliefs

United Kingdom Tax

BM

Buss Murton

The Benefits Of Marriage For Your Will And Inheritance Tax Position

Marriage is a significant milestone in life, and a legally binding contract that requires careful thought and consideration. One of the most overlooked benefits of getting married is its impact on your Will...

United Kingdom Family

HC

Herrington Carmichael

Understanding The Proposed Changes To Inheritance Tax Relief For Agricultural And Business Property

The Government's consultation proposes APR & BPR changes from April 2026, introducing a £1 million allowance per individual and trust, impacting IHT.

United Kingdom Tax

WS

Wrigleys Solicitors

The Legal Side Of Love: Inheritance Rights For Cohabitating Partners

United Kingdom Family

HL

Hunters

Inheritance Tax For Farmers – A Changing Landscape

Changes announced in the 2024 Autumn Budget will bring significant restrictions to Inheritance Tax relief for farmers and landowners. These changes will affect the ability to pass family farms and businesses...

United Kingdom Tax

S

Stronachs

Your Questions Answered: How Can A Trust Be Used To Support A Vulnerable Person?

For those with concerns around how they might provide for vulnerable loved ones in future, trusts can provide a valuable planning opportunity – but should also be approached with caution.

United Kingdom Tax

Sa

Shepherd and Wedderburn LLP

Five Essential Steps To Take Before The Tax Year End

You are able to make contributions to pensions each tax year and receive tax relief on them. Tax relief is given at your marginal rate and, therefore, the more income tax you pay...

United Kingdom Tax

LF

Lubbock Fine

Maximise Your Finances With Our Year End Tax Planning Guide

The ideal time tFundamental changes to the tax position on UK resident non-doms and other new arrivers to the UK are to apply from 6 April 2025...

United Kingdom Tax

LF

Lubbock Fine

APR Changes: Planning In An Uncertain Landscape

United Kingdom Tax

HL

Hunters

Lucy Byrne Examines The First Post-Budget HMRC Non-dom Taxation Subgroup Meeting In ThoughtLeaders4 Private Client Magazine

United Kingdom Tax

HL

Hunters

Estate Planning For Blended Families: Challenges And Solutions

United Kingdom Family

HC

Herrington Carmichael

The Budget And What Next For Farming Families? – Part 2

United Kingdom Tax

BM

Buss Murton

Domicile vs Residence: Understanding The Current Rules And The Upcoming Changes In 2025

United Kingdom Tax

HC

Herrington Carmichael

Unused Pension Benefits Subject To IHT From April 2027: What Are The Changes?

United Kingdom Family

WL

Withers LLP

Inheritance Tax And Equity Release – Part 2

United Kingdom Tax

BM

Buss Murton

Inheritance Tax And Equity Release – Part 1

United Kingdom Tax

BM

Buss Murton

The Finance Act 2025 – Implementation Of The Reforms To The Taxation Of Non-UK Domiciliaries

M

Macfarlanes LLP

The Government's October Budget 2024: Inheritance Tax, Wills And Those Who Need To Review Their Wills.

United Kingdom Family

BM

Buss Murton

October Budget: Changes To Pensions And The Impact That Has On Those Leaving 10% Of Their Estate To Charity

United Kingdom Tax

BM

Buss Murton

Budget Bingo – The Results Are In!

United Kingdom Tax

BM

Buss Murton

The Budget And What Next For Farming Families? – Part 1

United Kingdom Family

BM

Buss Murton

How Will The Latest Inheritance Tax Changes Impact Farming Businesses For The Next Generation?

United Kingdom Tax

HL

Hunters

Why You Need A Solicitor For Your Will: Lessons From Recent Crew & Anor V Oakley & Ors Case

United Kingdom Family

PB

Parker Bullen

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Latest Videos

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Challenging Lifetime Gifts And Lasting Powers Of Attorney (Video)

DS

DMH Stallard

Isle Of Man Superyacht Ownership Structures (Video)

DG

Dixcart Group Limited

Inheritance Tax In The UK: Is It Fit For Modern Life? (Video)

Sa

Shepherd and Wedderburn LLP

Family Investment Companies: Facts About FICS

BK

Berg Kaprow Lewis

Creating And Updating Your Will (Video)

RS

Russell-Cooke Solicitors

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