Property Inheritance Tax &
Legacy Planning
Bespoke structure reviews and legacy frameworks to protect property-rich estates and transfer buy-to-let portfolios to the next generation without forced disposals.
What we help with
Our strategic structures help landlords, SPV owners, and property-rich families legally mitigate inheritance tax and coordinate succession.
Property Inheritance Tax
Prevent forced asset sales to meet HMRC tax liabilities.
Unlike trading businesses, buy-to-let property portfolios do not automatically qualify for Business Property Relief (BPR). We review structure options to legally mitigate the 40% IHT threat.
FIC & SPV Structuring
Maintain management control while transferring equity to heirs.
We design and implement Family Investment Companies (FICs) with alphabet share classes, allowing you to transition ownership of property assets to children without triggering immediate capital gains tax.
Trusts & Gifting
Protect capital gains through holdover relief mechanisms.
Using smart trust structures, we help you gift properties during your lifetime, leveraging Capital Gains Tax Holdover Relief to defer tax charges and remove value from your taxable estate.
Estate & Probate Support
Orderly transition of property estates under probate.
We support executors and property-rich families with inheritance tax reporting, portfolio valuation records, and estate accounting alongside legal advisers.
Estimate your exposure
Use our interactive estate tax planning calculators to evaluate your potential Inheritance Tax and Capital Gains Tax liabilities in real-time.
Property Tax & Estate Planning Suite
Evaluate worldwide inheritance tax exposures, complex asset categories, and capital gains liabilities in real-time.
Detailed Estate Assets Inventory
ETX Advisory is a trading name of Easy Tax Advisors Ltd, a company registered in England and Wales. Our advisory work is led by Omer Sardar, Fellow of the Institute of Chartered Accountants in England and Wales (ICAEW) and Fellow of the Association of Chartered Certified Accountants (FCCA). We do not provide regulated investment advice, pension transfer advice, or financial product recommendations.Any estimations, calculations, or strategies displayed on this calculator are indicative planning figures only and do not constitute formal, binding advice. You must not make financial decisions or establish trust/corporate structures based on these numbers without a comprehensive professional review. For retail investment placement, life assurance policies, or pension transfers, please consult an FCA-authorised Independent Financial Adviser (IFA).
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.
Common questions
Strategic guidance answering key inheritance tax and property portfolio succession planning queries.