Learning hub
Tax & estate planning
Understand Inheritance Tax, gifting, trusts and the practical decisions involved in passing wealth on. Start with the fundamentals, then explore the areas most relevant to your family and estate.
Nine practical guides
Build your understanding in stages.
The library moves from the core IHT rules through allowances and gifting, then into trusts, pensions, life insurance and the practical administration of an estate.
Understand the tax and the allowances
Start with the basic framework before looking at planning strategies.
What Is Inheritance Tax?
How IHT works, the nil-rate band, residence nil-rate band, exemptions and headline rates.
Read guide →Residence Nil-Rate Band Explained
When the additional home-related allowance can apply, direct descendants and the £2 million taper.
Read guide →Inheritance Tax and Gifting Rules
Annual exemptions, gifts from income, the seven-year rule and gifts with reservation.
Read guide →Understand how common estate-planning tools fit together
Trusts, pensions and protection can each affect the wider estate plan in different ways.
Inheritance Tax and Trusts: The Basics
Settlors, trustees, beneficiaries and why a trust is not an automatic IHT solution.
Read guide →Inheritance Tax and Pensions from April 2027
The legislated change bringing most unused pension funds and death benefits into estates for IHT.
Read guide →Using Life Insurance to Help Pay an IHT Bill
How appropriately structured cover can provide estate liquidity without itself removing the tax liability.
Read guide →What happens in real life?
Understand estate administration, intestacy and why plans need to remain current.
What Happens to Your Estate When You Die?
Executors, probate, debts, taxes and the route from death to distribution.
Read guide →What Happens If You Die Without a Will?
How the England and Wales intestacy rules determine who inherits when there is no valid will.
Read guide →How Often Should You Review Your Estate Plan?
The family, financial and legislative changes that should prompt a fresh look at your arrangements.
Read guide →Related learning
Estate planning connects to the rest of your finances.
Personal planning
Ready to look at your own estate?
We can help bring together your assets, pensions, protection and intended beneficiaries, and identify where specialist legal or tax advice should form part of the plan.
Book a conversationThese guides are for general information and are not personal tax, legal or financial advice. Tax treatment depends on individual circumstances and rules can change. Wills and trusts require appropriate legal advice.