Services/IHT Planning

Inheritance Tax on Property

Harrow property values regularly push family estates above the £325k nil-rate band. Investment property attracts 40% IHT on every pound of value above the threshold — there's no Business Property Relief on residential letting. We match you with a specialist who designs a lifetime plan, not a panic at 75.

The argument

Why a specialist matters here

IHT planning works best when started 10+ years before death and fails reliably when started in the last year of life. The strategies that genuinely reduce IHT — lifetime gifts, trust structures, life cover in trust, and strategic disposals — all need time to mature. A Harrow property specialist designs a plan that matches the family's timeline, not the tax year.

What goes wrong

The three problems a general accountant won't catch

01

Residential investment property has no BPR

Business Property Relief gives 100% IHT exemption on qualifying trading businesses. Residential letting is specifically excluded — it's treated as investment, not trade. So every pound above your combined nil-rate bands is taxed at 40%.

02

The family home pushes the estate over the threshold on its own

A Harrow couple with a £900k family home and £250k in savings and pension is already £250k above the combined £650k basic nil-rate band. Add one investment property and the IHT exposure grows faster than the estate.

03

Gifting with reservation doesn't work

Giving your property to your children while continuing to live in it or benefit from it triggers the gift-with-reservation rules — the property remains in your estate for IHT purposes. Most family gifting arrangements fall foul of this without the family realising.

What you get

What the specialist delivers

01

Estate exposure calculation

Full valuation including property, pensions, investments, and business interests. Net IHT exposure projected across likely scenarios — joint first death, second death, and early death.

02

Lifetime gift strategy

Annual exemptions, regular-gifts-from-surplus-income, and potentially exempt transfers planned across a 7-year horizon. Gifts that reduce IHT without triggering CGT or GWR rules.

03

Trust structures where appropriate

Discretionary trusts, flexible life interest trusts, and loan trusts can remove assets from the estate while retaining some control or income. Not always the right answer — but modelled properly when it is.

04

Coordination with life cover

For larger estates, term or whole-of-life cover written in trust pays the IHT bill outside the estate, so heirs aren't forced to sell the family home to pay HMRC. A specialist integrates this with the lifetime plan.

Common questions

FAQs on iht planning

How much IHT will my family actually pay?

40% on everything above the combined nil-rate bands. A married couple typically has £650k basic nil-rate band plus up to £350k residence nil-rate band (tapered above £2m estate). A Harrow estate of £1.5m passing to children — £1m home + £500k investment property — pays roughly £200k IHT in most scenarios.

Should I put the property in my children's names now?

Not usually in that form. Direct transfer triggers CGT immediately (on the full gain to date) plus SDLT if there's a mortgage, and gift-with-reservation rules keep it in your estate anyway if you continue to benefit. Better alternatives exist — but they need structuring by a specialist.

What about the residence nil-rate band?

An extra £175k per person (£350k per couple) is available if you leave your home to direct descendants. But it tapers away by £1 for every £2 of estate above £2m — so larger Harrow estates often lose it entirely. A specialist models this against downsizing options.

Does life insurance help?

Yes, critically — if it's written in trust. Life cover written in trust pays out to your chosen beneficiaries outside your estate, giving them the cash to pay the IHT bill without selling property. Life cover not in trust is just another asset inside your estate, making the problem worse.

Ready to see who we'd match you with for iht planning?