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Family Investment Company vs Trust: Which Suits an Estate Over £2 Million?
A family investment company and a trust both move assets outside your estate for inheritance tax purposes, but they do it in different ways, with different upfront costs.
Inheritance Tax Planning for Estates Over £2 Million: A UK Adviser’s Guide
Inheritance tax planning changes shape once your estate crosses £2 million. Below that line, your residence nil-rate band and a modest gifting programme cover most of the ground. Above it, the residence nil-rate band tapers away, a new £2.5 million cap on Business Property Relief and Agricultural Property Relief applies from 6 April 2026, and advice to give away £3,000 a year barely moves the total.
Are disabled trusts only relevant for large estates?
No. The primary purpose is protecting the beneficiary's means-tested benefits [...]
Can grandparents set up a disabled person’s trust for a grandchild?
Yes, either by will or during lifetime, provided the grandchild [...]
Does a disabled person’s trust affect Universal Credit?
No, if it is set up and run correctly. Trust [...]
What happens if my child no longer qualifies as disabled for trust purposes?
If your child stops meeting the Schedule 1A conditions, the [...]
Does a disabled person’s trust count as part of the beneficiary’s estate?
Yes. HMRC treats the disabled beneficiary as owning the trust [...]
Can you have both a discretionary trust and a disabled person’s trust?
Yes. Some families set up a disabled person's trust for [...]
Putting Pension Death Benefits Into Trust: Does It Still Reduce Inheritance Tax After 2027?
Putting pension death benefits into trust can still reduce inheritance tax after 6 April 2027, but only in specific cases. The 2027 reform brings most unused pension funds and lump sum death benefits into your IHT estate, so a spousal bypass trust no longer routes pension money around the estate at the first death.
Can You Add More Money to an Existing Trust Without Restarting the Seven-Year Clock?
Yes, technically you can add money to an existing trust without restarting the original seven-year clock. However, should you do it? No, normally we would suggest you shouldn't. As when you die HMRC looks back seven years from each death-relevant gift.
