United Kingdom · IHT reliefs & rules worked examples

IHT reliefs & rules, each worked through with real numbers

The nil rate band, the residence nil rate band taper, the 7-year gift rule, business and agricultural property relief, trusts and the 2027 pension change — every relief and rule shown with figures, not just theory.

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Residence Nil Rate Band Taper: How a £2.3m Estate Loses £150,000 of RNRB The 7-Year Rule and Gift Taper Relief: A £500,000 Gift Worked Through Year by Year Business Property Relief on AIM Shares After April 2026: 100% Relief Cut to 50% Agricultural Property Relief and the New £2.5m Allowance: A Working-Farm Worked Example Gifts Out of Normal Income: Building the £18,000-a-Year Exemption Evidence Trail The 36% Reduced IHT Rate: When Leaving 10% to Charity Actually Saves the Estate Money Transferable Nil Rate Band on Second Death: Claiming the Full £650,000 Gifts With Reservation of Benefit: Why Giving Away the House but Living In It Fails Inheritance Tax on the Family Home: How RNRB Saves a £500,000 House From £70,000 Tax Trusts and Inheritance Tax: The 10-Year Charge and Exit Charge Worked Through Quick Succession Relief: Reclaiming IHT When Two Deaths Fall Within 5 Years The Taper Relief Myth: Why a £200,000 Gift Gets Zero Taper Relief The Nil Rate Band Frozen Until 2030: How Fiscal Drag Adds £40,000 to a Typical Bill Inheritance Tax on Pensions From April 2027: A £200,000 Pension Pot Worked Example

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