Legacy Protection

Inheritance Tax &
Estate Planning

Structured estate planning and sophisticated inheritance tax mitigation built to protect your family legacy and corporate continuity.

Section I

What we help with

Our strategic frameworks coordinate estate preservation, intergenerational asset transfers, and robust tax mitigation.

Inheritance Tax Planning

Protect family wealth through structured legal tax planning.

We conduct a rigorous review of your assets, utilizing standard Nil-Rate Bands (£325,000) and Residence Nil-Rate Bands (£175,000) alongside strategic structures to legally minimize your overall tax liability.

Estate & Probate Support

Clear financial and tax guidance during the estate administration process.

We support executors and families with inheritance tax reporting, estate accounts and financial administration alongside legal advisers. This practical support is designed to help families stay organised and financially informed during estate administration.

Family Wealth & Succession

Unified tax strategies for multi-generational wealth preservation.

Securing your family legacy requires a broad perspective. We help you design long-term structures — including Family Investment Companies — to transition asset control tax-efficiently.

Trusts & Gifting

Leveraging structured lifetime gifts and trust frameworks.

We guide you on the 7-year gifting rules, set up bespoke trusts, and ensure asset transfers are conducted securely and in complete compliance with tax laws.

Interactive Tool

Estimate your exposure

Use our interactive wealth planning tools to evaluate your Inheritance Tax and Capital Gains Tax liabilities in real-time.

Wealth & Tax Planning Suite

Evaluate worldwide inheritance tax exposures, complex asset categories, and capital gains liabilities in real-time.

Detailed Estate Assets Inventory

Main ResidenceUK
£
Other ResidenceUK
£
Commercial PropertyUK
£
Buy-to-Let PropertiesUK
£
Overseas PropertyFOREIGN
£
Business Assets (BPR)UK
£
Shares & InvestmentsUK
£
Cash & SavingsUK
£
Vehicles & CarsUK
£
Art & CollectiblesUK
£
Jewelry AssetsUK
£
Other Personal AssetsUK
£
Pension ValueCurrently Exempt
£
£
£
£
£
Total IHT Due (Death + Gifts)£0Effective Rate: 0.0% (Base Rate 40%)
Gross Worldwide Estate:£0
Net Chargeable (after Reliefs):£0
Total Allowances Utilized:£325,000
Estate IHT liability:£0
Gifts IHT liability:£0
Net Left to Heirs:£0
*Please note: These calculations are estimates and represent indicative numbers for planning purposes only.
Exemptions & Reliefs4 Active
Spouse / Civil Partner Exemption (s.18)100% tax-free transfers between spouses or civil partners.
Charity Exemption (s.23)Gifts to UK-registered charities in lifetime or will are 100% tax-free.
Normal Expenditure Out of Income (s.21)Regular gifts paid out of surplus net income are immediately exempt.
Annual Exemption (s.19)Give away up to £3,000 each tax year completely tax-free.
Small Gifts Exemption (s.20)Unlimited gifts up to £250 per recipient per tax year.
Gifts in Consideration of Marriage/Civil Partnership (s.22)Exempt gifts to wedding couples (up to £5,000 from parents, £2,500 from grandparents).
Maintenance of Family Exemption (s.11)Exempt gifts for the support/maintenance of children, spouse, or dependents.
Political Parties Exemption (s.24)Gifts to UK political parties with at least 2 MPs are 100% exempt.
Public Benefit & National Purposes Exemption (s.25-26)Gifts of heritage assets or cash to national galleries, museums, or the National Trust.
Excluded Property Exemption (s.6)Foreign assets of non-UK domiciled individuals, and decorations for valour.
Business Property Relief (BPR) (s.105)Up to 100% relief on unlisted shares, sole trades, and AIM stocks held 2+ years.
Agricultural Property Relief (APR) (s.115)Up to 100% relief on agricultural land and owner-occupied farmhouse assets.

Alternative Strategy Planner (Scenario Matrix)

Variable / MetricBase CaseRec #1: Charity Legacy in WillRec #2: Spouse Transfer Optimization
Property Assets (UK)£0£0£0
Pension Assets (UK)£0£0£0
Overseas Property£0£0£0
Cash & Share Portfolios£0£0£0
Business & Farming (BPR/APR)£0£0£0
Other Assets (Cars/Art/Jewels)£0£0£0
Gross Estate Value£0£0£0
Debts & Liabilities£NaN£NaN£NaN
Net Estate Value£0£0£0
Total Business/Farming Reliefs£0£0£0
Total 7-Year Lifetime Gifts£0£0£0
Available Nil Rate Allowance£325,000£325,000£650,000
Available Residence Band£0£0£0
Chargeable Estate£0£0£0
Inheritance Tax Liability£0£0£0
Tax Savings vs Base Case£NaN£0£0

Top Recommended IHT Planning Strategies

#1: Charity Legacy in Will
Est. Savings: £0

Leave at least 10% of your baseline estate to registered UK charities in your Will. This reduces your overall IHT rate from 40% to 36% on the rest of your estate.

#2: Spouse Transfer Optimization
Est. Savings: £0

If married or widowed, optimize assets to ensure your spouse's unused Nil Rate Band and Residence Nil Rate Band are fully transferred (100% transfer).

Advisor Planning Directive: Gifting Property & CGT Rules

🏠 Gifting a Property and Continuing to Live in It

Under UK tax law, if you gift a residential property to your children but continue to live in it rent-free, this is classified as a Gift with Reservation of Benefit (GROB). The property will still be included in your estate for Inheritance Tax (IHT) calculations at death. To successfully exclude the property, you must pay a full commercial market rent to your children, who will have to pay income tax on this rental income.

📈 Capital Gains Tax (CGT) at the Time of Gift

Gifting an asset is treated as a disposal at open market value for CGT purposes.

  • Main Residence: Qualifies for Private Residence Relief (PRR), so no CGT is payable.
  • Buy-to-Let or Second Homes: Do not qualify for PRR. CGT is payable immediately on the difference between market value and original purchase price.
Clarifications

Common questions

Strategic guidance answering key inheritance tax and family succession planning queries.

Book a confidential consultation

Create long-term tax efficiency
for your family legacy.

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