The Role of Philanthropy & Charitable Giving in IHT & Estate Planning

Introduction

Effective tax planning strategies remain a topical issue against the background of controversial changes to the Inheritance Tax (‘IHT’) regime over the past couple of years.

These changes include those that were announced in the Chancellor's 2025 Autumn Budget that restrict IHT relief to UK charities whilst excluding some organisations that previously qualified for the exemption from benefitting from the relief.

Despite these changes which limit the scope of IHT mitigation measures, it is important for practitioners to understand how philanthropy and charitable giving still present an effective means for minimising the exposure of clients' estates from IHT.

This webinar will consider philanthropy and its place in estate planning, together with restrictions on claiming charitable gift relief for IHT purposes and how to maximise tax efficiency through philanthropy.

After viewing this webinar, you will be confident in effectively advising clients on philanthropy and charitable giving for IHT mitigation purposes.

What You Will Learn

This webinar will cover the following:

• What organisations qualify for charitable relief under legislation?
• What gifts to charities are wholly or partially exempt from IHT?
• The types of charitable gifts that may be made
• Effective will drafting for successful charitable relief claims
• Income tax and Capital Gains Tax benefits of philanthropy
• Cultural gifts schemes and gifting of art and heritage assets
• The use of charitable trusts and foundations and donor-advised funds for lifetime gifting
• Practical steps for achieving philanthropy in estate planning

This pre-recorded webinar will be available to view from Thursday 13th August 2026

Alternatively, you can gain access to this webinar and 2,300+ others via the MBL Webinar Subscription. Please email webinarsubscription@mblseminars.com for more details.