Estate planning knowledge, built for your circumstances
23 expert articles, practical guides, and planning tools on inheritance tax, trusts, wills, and wealth preservation, all HMRC-referenced and updated for 2025/26.
Downloadable guides
Prospectus
An overview of our services, process, and planning approach.
- ✓Our specialist services and areas of expertise
- ✓How a planning engagement works, step by step
- ✓Typical client profiles and what outcomes look like
Planning Guide: Estates Under £2 Million
Practical guidance for families planning below the £2 million threshold.
- ✓Nil-rate band and residence nil-rate band maximisation
- ✓Gifting strategies and seven-year timelines
- ✓Protecting children's inheritance with the right will structure
Planning Guide: Estates Over £2 Million
Structured guidance for higher-value estates and more complex planning needs.
- ✓Trust and Family Investment Company structure options
- ✓Business property relief and succession planning overview
- ✓International residency and pension planning considerations
Case Study
See how a structured planning approach improved clarity and outcomes for a real family.
- ✓Estate valued above £2 million with mixed UK and overseas assets
- ✓IHT liability reduced through trust structuring and gifting timelines
- ✓Plan delivered within a single engagement, reviewed annually
Articles
New to estate planning? Start with the complete guide →
How to estimate your inheritance tax bill (UK 2025/26)
A clear breakdown of how HMRC calculates inheritance tax, with the exact thresholds, rates, and allowances that apply to UK estates in 2025/26.
27 April 2026 · 7 min read
Read article →Pensions and inheritance tax: what changes in April 2027 and what to do now
From April 2027, unspent pension pots will form part of your taxable estate for IHT purposes. With twelve months remaining, this article explains the change, who it affects, and what planning options are available before the deadline.
27 April 2026 · 8 min read
Read article →Family Investment Companies vs Discretionary Trusts: which is right for your estate?
FICs and discretionary trusts are both used for estate planning and IHT mitigation, but they work differently and suit different circumstances. This guide explains the key differences and when each structure makes sense.
27 April 2026 · 8 min read
Read article →The 7-year gift rule and inheritance tax: how potentially exempt transfers work
Gifts made during your lifetime can reduce your inheritance tax liability, but the timing and structure of those gifts determines whether they are effective. This guide explains potentially exempt transfers, taper relief, and the annual exemptions available to UK taxpayers.
27 April 2026 · 6 min read
Read article →Business Property Relief, how business owners can reduce inheritance tax on their estate
Business Property Relief (BPR) can reduce the inheritance tax charge on qualifying business assets by up to 100%. This guide explains what qualifies, the two-year ownership rule, recent changes affecting AIM shares and agricultural property, and how business owners can structure their estates to make the most of the relief.
27 April 2026 · 7 min read
Read article →The Residence Nil-Rate Band explained, and why many families miss out
The Residence Nil-Rate Band gives UK homeowners an additional £175,000 inheritance tax allowance, but strict conditions mean many estates fail to benefit. This guide explains what qualifies, the £2 million taper trap, and common planning mistakes.
27 April 2026 · 6 min read
Read article →Discretionary trusts explained, how they work, who controls them, and when to use one
Discretionary trusts are one of the most flexible structures in UK estate and tax planning. This guide explains how they work, how they are taxed, who controls them, and the circumstances in which they offer real planning value.
27 April 2026 · 7 min read
Read article →What happens to your estate if you die without a will in England and Wales
If you die without a valid will in England and Wales, the intestacy rules determine who inherits your estate, and the results can be very different from your wishes. This guide explains who receives what, who is excluded, and why an up-to-date will matters.
27 April 2026 · 6 min read
Read article →The Spousal Exemption and Inheritance Tax: What Transfers Tax-Free, What Doesn't, and the Non-Domicile Trap
The spousal exemption is one of the most powerful tools in UK inheritance tax planning, and also one of the most misunderstood. Most couples assume that when the first partner dies, everything passes to the surviving spouse without inheritance tax, but this assumption masks critical gaps: the overlooked nil-rate band, missed opportunities to transfer unused thresholds, and the non-domicile trap that limits the exemption to just £325,000 when one partner is not UK-domiciled.
28 April 2026 · 14 min read
Read article →Charitable Giving and Inheritance Tax: How Leaving 10% to Charity Reduces Your IHT Rate from 40% to 36%
Many UK individuals with estates above £500,000 believe that leaving money to charity reduces what their beneficiaries receive. What actually happens is quite different. If you leave at least 10% of your net estate to charity, HMRC reduces the Inheritance Tax rate on the remainder of your estate from 40% to 36%, which can mean your non-charitable beneficiaries receive more, not less, even though you're giving to charity.
28 April 2026 · 13 min read
Read article →The normal expenditure out of income exemption: the most underused gift allowance in inheritance tax planning
There is a gift allowance in UK inheritance tax law with no annual limit or seven-year waiting period, providing immediate, permanent exemption from IHT, yet most retirees have never heard of it. The normal expenditure out of income exemption under Section 21 of the Inheritance Tax Act 1984 allows you to give away as much of your surplus income as you wish, entirely free of inheritance tax, from the moment the gift is made.
28 April 2026 · 18 min read
Read article →Life insurance in trust: why your policy is probably adding to your inheritance tax bill, and how to fix it
If your life insurance policy is held in your personal name, the death benefit forms part of your estate for Inheritance Tax purposes, potentially triggering a significant tax bill your family must pay before accessing the funds. Placing the policy in trust removes it from your estate entirely, bypasses probate, and gets money to your beneficiaries weeks rather than months after your death, at no cost.
28 April 2026 · 14 min read
Read article →The Discretionary Trust 10-Year Periodic Charge: How It Works, How It Is Calculated, and Why It Still Saves Tax
A detailed guide for trustees and settlors on the 10-year periodic charge in UK discretionary trusts: how it is calculated using the nil-rate band framework, exit charges between anniversaries, HMRC reporting obligations, and practical strategies to minimise the charge while preserving the trust's substantial IHT advantages over direct estate ownership.
28 April 2026 · 14 min read
Read article →Bare Trusts for Children: How They Work, Their Tax Treatment, and When They Are (and Aren't) Appropriate
A detailed guide to bare trusts for UK parents and grandparents: how they differ from discretionary trusts, their income tax, CGT, and IHT treatment, the parental settlement trap, the age-18 cliff edge, and a detailed comparison with Junior ISAs to help families choose the right structure for gifting to children.
28 April 2026 · 21 min read
Read article →Lasting Power of Attorney in the UK: What It Is, Why You Need One Now, and What Happens If You Leave It Too Late
A Lasting Power of Attorney (LPA) is the single most important document most people never make. This guide explains the two types of LPA, how they work, what happens if you don't have one, and why delay is the greatest risk, with costs, timelines, and practical steps to get started.
28 April 2026 · 17 min read
Read article →Estate Planning for Blended Families: Protecting All Your Children's Inheritance When You Remarry or Cohabit
For blended families, a simple will or the default intestacy rules will almost certainly fail both your current partner and your children from a previous relationship. This guide explains life interest trusts, discretionary trusts, and key legal pitfalls (including how remarriage automatically revokes your will), with a worked example showing how to protect everyone.
28 April 2026 · 19 min read
Read article →Deed of Variation After Death: How Beneficiaries Can Redirect an Inheritance to Save Tax or Benefit Different People
A deed of variation is a powerful post-death planning tool that lets beneficiaries redirect an inheritance (with full IHT and CGT benefits) as if the deceased had rewritten their will. This guide covers who can use one, the strict two-year deadline, how the tax elections work, and a worked example illustrating a six-figure inheritance tax saving across two generations.
28 April 2026 · 20 min read
Read article →Digital Assets and Estate Planning: Cryptocurrency, Online Accounts, and What Happens When You Die Without a Plan
Most UK adults now hold thousands of pounds in digital assets (Bitcoin, investment accounts, domain names, monetised content), yet few have a plan for what happens after death. This guide covers the Property (Digital Assets etc) Act 2025, HMRC's IHT and CGT treatment of cryptoassets, the access problem with private keys, and exactly how to build a digital estate plan.
28 April 2026 · 23 min read
Read article →Estate Planning in the UK: The Complete Guide for Individuals, Families, and Business Owners (2026)
A detailed guide to UK estate planning in 2026, covering inheritance tax thresholds and reduction strategies, wills, Lasting Powers of Attorney, trusts, digital assets, and planning for specific circumstances including business owners, unmarried couples, and blended families, with the latest guidance on upcoming pension IHT changes from April 2027.
28 April 2026 · 22 min read
Read article →Employee Ownership Trusts: How Business Owners Can Sell to Their Employees and Secure Their Legacy
A detailed guide to Employee Ownership Trusts (EOTs) as a tax-efficient exit strategy for UK business owners: how the 50% CGT relief works following the November 2025 reduction, trustee independence rules, the deferred consideration funding structure, annual tax-free employee bonuses, and a worked case study comparing an EOT sale against a trade sale and management buyout.
28 April 2026 · 15 min read
Read article →Shareholder Protection Insurance: Why Most Business Partnerships Are One Death Away from a Crisis
An in-depth guide to shareholder protection insurance for UK business owners: the three crisis scenarios that arise without it, how own-life-in-trust policies work, why the cross-option (double-option) agreement is essential to preserve Business Property Relief, the binding-agreement IHT trap to avoid, valuation methodology, and equivalent partnership protection structures for LLPs.
28 April 2026 · 18 min read
Read article →Capital Gains Tax Planning in the UK: How to Manage Gains on Investments, Property, and Business Assets
A detailed guide to UK capital gains tax planning for investors, property owners, and business founders, covering current CGT rates, annual exemptions, spousal transfers, ISA and pension wrappers, Business Asset Disposal Relief, loss harvesting, and the CGT uplift on death.
28 April 2026 · 14 min read
Read article →ISA, Pension, or Investment Bond: Which Tax Wrapper is Right for Your Savings and Estate Planning?
An in-depth comparison of ISAs, defined contribution pensions, and investment bonds for UK savers, examining tax treatment in life and on death, the April 2027 pension inheritance tax reform, and how married couples can restructure wrappers to reduce IHT exposure.
28 April 2026 · 20 min read
Read article →Ready to talk about your estate?
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