An Introduction to Estate Planning & IHT - Key Rules, Reliefs & Strategies

Introduction

With inheritance tax thresholds frozen, changes to business and agricultural relief and most unused pension funds coming into estates from April 2027, an increasing number of families may face an inheritance tax liability. Understanding the fundamentals of estate planning is therefore becoming essential for anyone advising clients on their assets and succession.

This short webinar provides a practical introduction to estate planning and the key inheritance tax rules. It explains how IHT works, the main exemptions and reliefs available, and the principal planning options that can be considered during a client’s lifetime and through their will. It also highlights the changes taking effect in 2026 and 2027 and the common mistakes that can undermine otherwise straightforward planning.

Whether you are new to estate planning or need to refresh your understanding of the fundamentals, this webinar will provide a clear foundation for recognising the key issues, identifying potential planning opportunities and knowing when more specialist advice is required.

What You Will Learn

The webinar will cover the following:

• Why estate planning matters and the key issues practitioners need to understand
• The IHT fundamentals, including nil rate bands, exemptions and reliefs
• The important changes taking effect in 2026 and 2027
• Lifetime gifting, the seven-year rule and key pitfalls
• An introduction to trusts and will planning
• Common estate planning mistakes and when to seek specialist advice