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Individuals

IHT and Estate Management

Inheritance Tax at 40% on estates above the nil-rate band can significantly erode the wealth you pass on to your loved ones. With careful, proactive planning — making use of exemptions, reliefs, and gifting strategies — the IHT liability can often be substantially reduced or eliminated.

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What are the benefits?

Nil Rate Band and Residence Nil Rate Band

Every individual has a nil-rate band (£325,000) and, where a residential property is left to direct descendants, a residence nil-rate band (up to £175,000). Couples can combine these allowances. We ensure these are maximised in your estate plan.

Lifetime Gifting

Gifts made more than seven years before death are generally exempt from IHT. Annual gift exemptions (£3,000 per year), small gift exemptions, and gifts out of normal income can also be used immediately. We design a systematic gifting strategy to reduce your estate progressively.

Business and Agricultural Reliefs

Business Property Relief (BPR) and Agricultural Property Relief (APR) can exempt qualifying assets from IHT at up to 100%. We assess your assets against the qualifying conditions and advise on maintaining or maximising relief.

Trusts and Family Structures

Discretionary trusts, Family Investment Companies, and other structures can be used to move assets outside the estate while retaining some degree of control or benefit. We design bespoke structures appropriate to your family circumstances.

How can Zenus Tax help?

  • We prepare a full estate IHT analysis, identifying exposure and available reliefs

  • We design a personalised IHT mitigation strategy using gifting, trusts, and business reliefs

  • We work with your solicitor to ensure your will and trust documents reflect the plan

  • We review your position annually and after any Budget changes

Frequently Asked Questions

Take the First Step Towards Stress-Free Tax Planning

Our expert tax advisers tailor smart, compliant strategies that save you money and unlock growth. Ready for a tax game plan built around you?

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