United Kingdom: Inheritance Tax

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Article
How Can A Deed Of Variation Help Prevent Family Conflict
A Deed of Variation allows beneficiaries to restructure estate distribution after death, potentially avoiding inheritance tax charges, recapturing wasted reliefs, increasing charitable giving, and resolving conflicts arising from outdated wills or intestacy rules. Understanding when and how to use this powerful tool can save families significant tax liabilities while ensuring assets reach their intended recipients.
United Kingdom Tax
TS
Thomson Snell & Passmore
Article
Conditional Contracts - When Is Time Of The Essence For Submitting A Planning Application, When And Who Can Terminate And Who Keeps The Deposit?
Discover how in-house legal teams are approaching litigation as a strategic tool, with insights from our Leading Litigator Report conducted with The Lawyer. Nearly seven in ten General Counsels now view litigation as either an operational necessity or strategic investment to protect intellectual property, defend reputation, and strengthen market position.
United Kingdom Litigation
IM
Irwin Mitchell
Article
Inheritance Tax Receipts Hit Record Levels: Why Now Is The Time To Review Your Estate Planning.
With Inheritance Tax receipts reaching record levels and tax-free thresholds frozen until 2031, families across the UK face growing exposure to substantial tax liabilities on their estates. Understanding how rising property values, unchanged allowances, and complex relief provisions interact has become essential for protecting wealth intended for future generations.
United Kingdom Tax
AG
Anthony Gold Solicitors LLP
Article
UK Pensions: Joint DB And DC Trustee Agenda Update—October 2026
HMRC has issued further guidance on inheritance tax changes affecting pension benefits from April 2027, while the Pensions Dashboards Programme confirms revised reporting timelines and the government publishes detailed proposals for implementing the Pension Schemes Act 2026. Multiple consultations are now open covering GMP conversion, small pots consolidation, and auto-enrolment contribution increases.
United Kingdom Employment
AO
A&O Shearman
Article
Why Proposed IHT Changes Won't Stop This Commercial Property Strategy
Changes to inheritance tax rules from April 2027 will bring most unused pension funds into IHT scope, but the underlying tax advantages of holding commercial property through Self-Invested Personal Pensions (SIPPs) or Small Self-Administered Schemes (SSAS) remain compelling. Business owners can still benefit from income tax and capital gains tax exemptions on rental income and investment gains, while potentially separating trading businesses from property assets for enhanced retirement planning and wealth d
United Kingdom Tax
AC
Aberdein Considine & Co
Article
The 2027 Pension Rule Changes | What They Mean for Your Will and Estate Plan
Following tax changes set to take effect from 6th April 2027, unused pension funds and death benefits will be brought into the scope of Inheritance Tax, fundamentally altering UK estate planning strategies. This shift removes the automatic IHT shelter that pensions once enjoyed and introduces critical legal and structural questions for Wills and wealth succession plans that families must now address.
United Kingdom Tax
SB
Sills & Betteridge
Article
Remember A Charity Week – Make Your Legacy Count
Charitable legacies are a vital income stream for nonprofits, but what happens when a will contains unclear, incorrect, or outdated charity information? This article examines common scenarios executors face when administering charitable gifts, from charity mergers and misnamed organizations to gifts for general charitable purposes, exploring both the practical question of identifying the correct recipient and the critical tax implications for inheritance tax exemptions.
United Kingdom Family
PS
Penningtons Manches Cooper LLP
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