Tax & Allowances

Who qualifies for RNRB, how the £2m taper works, transferable & downsizing additions, and how to claim.

Plain-English guide to the 7-year inheritance tax rule: PETs, taper relief, exemptions, and records.

If someone dies and their estate is worth more than the basic Inheritance Tax threshold, their estate may qualify for the residence nil rate band (RNRB) before any Inheritance Tax is due.

Plain-English guide to Business Property Relief (BPR), the £2.5m April 2026 rules, business succession risks and how BPR trusts can fit Will planning.

From April 2027, most unused pensions will count for Inheritance Tax. See how pension nominations, Wills and financial advice need to work together.

How charitable gifts in Wills can reduce inheritance tax, how the 10% rule really works, and why older charitable clauses may now need reviewing.