Michael explains how taper relief applies when you make a gift.

How to maximise the IHT Annual Exemption to Gift £9,000 (or £18,000 for a couple): A Step-by-Step Guide

All pension funds will soon be subject to IHT on death. Michael explains the potentially significant impact this will have for many.

Trustees are required to register with the Trust Registration Service by 1st September 2022. If you're a trustee, find out more here.