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IHT Reliefs & Rules — Worked Examples

The rules that decide how much inheritance tax is actually due — the nil-rate bands, the residence nil-rate band and its taper, the 7-year gift rule, taper relief and business property relief — are easy to mis-apply. These guides show each one with numbers.

You'll see exactly how a £2.3m estate loses residence nil-rate band to the taper, why taper relief rarely saves what people expect, how the April 2026 AIM-share changes bite, and how a second-parent estate can reach £1,000,000 tax-free by stacking transferred bands.

RNRB Taper Explained: How a £2.3m Estate Loses £50,000 of Residence Nil-Rate Band The 7-Year Gift Rule: A Worked Example Showing Why Taper Relief Rarely Saves What People Think BPR on AIM Shares from April 2026: Worked Example of the New 50% Relief and 20% IHT Charge Inheritance Tax When the Second Parent Dies: A £900,000 Estate Worked Through to £0 Tax Inheritance Tax on Property: How a £550,000 House Is Taxed (and When It Isn't)

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General information only — not legal, tax or financial advice. Figures and allowances are illustrative and can change; always check current HMRC guidance at gov.uk and take advice on your own circumstances before acting.