Planning Strategies Under the New Regime: Case Studies That Matter

With sweeping changes to inheritance tax (IHT) rules, the only certainty is uncertainty. The best way to understand how these changes affect families is through practical examples.

Case Study 1: The Long-Term Resident Non-Dom
Maria, originally from Spain, has lived in London for 12 years. Under the new rules, her overseas property is now within the UK IHT net. Without planning, her children could face a 40% charge. By restructuring ownership and considering cross-border reliefs, she can reduce exposure significantly.

Case Study 2: The Expats Who Left Too Late
James and Anna moved abroad in 2026 after 15 years in the UK. They assumed they’d escaped IHT, but the 10-year tail still applies. They need urgent planning to minimise exposure during that period, such as strategic gifting and reviewing treaty benefits.

Case Study 3: The Farming Family
The Harrisons run a family farm in Yorkshire. With APR under review, they’re considering partnerships and lifetime transfers to secure relief before reforms take hold.

Case Study 4: The Pension-Focused Couple
Rob and Elaine rely on pensions as their main wealth. With IHT coming in from 2027, they’re exploring drawdown strategies and insurance to shield their children from a future 40% tax bill.

These examples highlight a simple truth: there is no one-size-fits-all answer. Every family has unique risks, opportunities, and priorities.

The question is not whether you need planning – it’s what kind of planning fits your situation.

As the Inheritance Guru, I tailor strategies for UK domiciliaries, non-doms, farmers and internationally mobile families. Whatever your case, the time to plan is now.