United Kingdom: Inheritance Tax

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Article
Family Limited Partnerships For US/UK Families (Video)
Family limited partnerships offer US-UK families a flexible alternative to trusts for wealth transfer, particularly following the UK's April 2025 inheritance tax changes. This structure provides tax-efficient gifting opportunities while introducing younger generations to wealth stewardship, though careful planning is required to navigate cross-border tax implications and US estate tax restrictions.
United Kingdom Family
WL
Withers LLP
Article
Family Investment Companies: A Flexible Tool For Private Clients
Family investment companies are gaining traction as wealth planning vehicles in the UK, offering potential tax advantages and succession planning benefits through carefully structured share classes. However, their effectiveness depends heavily on asset profiles, family objectives, and international considerations, with complex technical rules requiring careful navigation to avoid potential pitfalls.
United Kingdom Family
WL
Withers LLP
Video
Introducing Family Investment Companies (Video)
Family investment companies (FICs) are increasingly being used as succession planning vehicles as an alternative to traditional trusts. This video explores how FICs enable families to transfer wealth to future generations while maintaining control, examining the tax efficiency, governance structures, and practical considerations that determine whether a FIC is the right choice for a family's circumstances.
United Kingdom Wealth Mgt
WL
Withers LLP
Article
Finance Act 2026: Inheritance Tax Treatment Of Pension Death Benefits
The Finance Act 2026 introduces fundamental changes to how inheritance tax applies to pension death benefits from April 2027, shifting most lump sum payments into deceased members' estates while creating new reporting obligations for personal representatives and scheme trustees. Understanding these changes is critical for pension trustees who must now prepare their administration processes, governance frameworks, and member communications to comply with the new regime.
United Kingdom Tax
MB
Mayer Brown
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