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Intergenerational Estate and Inheritance Tax Planning

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Like many of us, you want to pass on as much of your wealth as possible to your family, rather than into the government coffers, in this case estate planning is essential. The number of families in the UK paying Inheritance Tax has been steadily rising. Rising house prices and asset values mean that people have much more to leave to their children than in the past.

The residence nil rate band, dubbed the “family home allowance” is £175,000 of extra allowance per individual. Extra allowance will not apply if the estate is too large, the house too small, or if the property passes to anyone other than children, stepchildren and grandchildren of the deceased, or their spouses / civil partners. Assets passed via a discretionary trust do not therefore qualify, because assets do not pass directly to direct descendants.

As with many aspects of tax planning, the devil is in the detail and failing to take straightforward steps can cost you significantly. Inheritance tax charged at 40% can take a big chunk out of the value of your estate. Setting up trusts, of which there is a wide range available, or using available exemptions are potential options for Inheritance Tax planning.

Estate planning involves taking into careful consideration your circumstances and objectives, and reviewing all of your assets so that any efficiencies can be implemented.

The in-depth knowledge and experience our financial planners offer across different financial planning areas means that we can help you achieve financial security for yourselves and your loved ones.

If you wish to talk to us more about how we can help you, please contact us.

Levels, bases of and reliefs from taxation are subject to change and their value depends on the individual circumstances of the investor.

*The Financial Conduct Authority does not regulate taxation and trust advice

Perspective (Marlborough Place)

Belfast Office
143 Malone Road
Belfast
Northern Ireland
BT9 6SX

Telephone: +(0)28 9068 1999

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Perspective (Marlborough Place) is a trading style of Perspective (North West) Ltd which is authorised and regulated by the Financial Conduct Authority.

Perspective (North West) Ltd, Registered in England and Wales No 4719736 Registered Office: Lancaster House, Ackhurst Business Park, Foxhole Road, Chorley PR7 1NY.

Perspective (North West) Ltd is a subsidiary of Perspective Financial Group Ltd.

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www.financial-ombudsman.org.uk