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Transact Technical Centre - IHT

Welcome to Transact’s Technical Centre. The content below has been created by our technical team to support your financial planning needs.
IHT and pensions – further clarity and procedural update
December 23, 2025
IHTPensions
The announcement in last October’s Budget that ‘unspent pension funds’ would be in scope for inheritance tax (IHT) from April 2027 has caused considerable reflection...
A Study In Gifting – What Now For Assets That Qualify For Business And Agricultural Relief?
December 23, 2025
IHT
Last autumn’s Budget announced a maximum allowance of £1m per person for qualifying business and agricultural assets that will receive 100% IHT relief with effect...
A study in gifting – too late to change after death?
December 23, 2025
IHT
Generally, once a gift has been made it cannot be ‘undone’ as doing so cancels the inheritance tax planning objectives. However, where someone’s estate is...
A study in gifting – the challenge of large-scale wealth transfer
December 23, 2025
IHT
Whilst you can give any amount away as outright gifts, and IHT may only be payable if you die within seven years of making each...
A Study in Gifting – Distributions from a relevant property trust
December 23, 2025
IHT
Income is distributed to a beneficiary with a 45% tax credit which is shown on form R185. The beneficiary can then reclaim the difference between...
A Study in Gifting: Periodic Issues
December 22, 2025
IHT
Relevant property trusts are subject to inheritance tax (IHT) if the amount gifted, plus other chargeable lifetime transfers (CLT) made in the seven previous years...
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"Transact" is operated by Integrated Financial Arrangements Ltd. 4th Floor, 2 Gresham Street, London, EC2V 7AD. Tel: 020 7608 4900 Fax: 020 7608 5300. (Registered office: as above; Registered in England and Wales under number: 03727592). Authorised and regulated by the Financial Conduct Authority (entered on the Financial Services Register; no. 190856).