Inheritance & Estate
IHT nil-rate bands, Business and Agricultural Property Relief from April 2026, pension IHT from April 2027, and estate planning strategies.
AIM Shares and IHT: Business Relief for UK Inheritance Tax Planning
How AIM-listed shares qualifying for Business Property Relief (BPR) can reduce UK IHT — the 2-year holding period, BPR qualification criteria, the April 2026 £2.5M combined cap, and how AIM IHT portfolios fit into broader estate planning.
Non-Dom Regime Abolished: The 4-Year FIG Regime, TRF, and Who Is Affected from April 2025
The UK non-dom remittance basis ended on 6 April 2025. What replaces it: the 4-year FIG regime for new arrivals, the Temporary Repatriation Facility at 12%, IHT switching to residence-based rules, and transition planning for former remittance-basis users.
Pension IHT from 6 April 2027 — What to Do With Your 12-Month Runway
From 6 April 2027, unused DC pensions count toward your estate for Inheritance Tax. Four persona-based strategies for the 12-month planning window: drawdown, gifting, annuitisation, and estate structuring.
BPR & APR £2.5M Cap from 6 April 2026 — What Business and Farm Owners Need to Know
Finance Act 2026 caps combined Business Property Relief and Agricultural Property Relief at £2.5M per person (100% relief), with 50% relief above producing an effective 20% IHT rate. AIM shares are capped at 50% relief. What changes, who is affected, and what to do before April 2026.
Inheritance Tax and the Nil Rate Band Explained
How the £325,000 nil-rate band, the £175,000 residence nil-rate band, transferable allowances, and the taper for estates over £2 million work in 2025-26.
UK Inheritance Tax 2025-26 & 2026-27 — £325k NRB + £175k RNRB (HMRC)
HMRC Inheritance Tax for 2025-26 and 2026-27: £325,000 nil-rate band, £175,000 residence nil-rate band, 7-year gift taper relief, 36% charity rate, and spouse transfers.