06/10/2026
With the Budget just weeks away, now is a good time to review how you plan to pass on wealth.
IHT thresholds remain frozen until 2031, and from April 2027 unused pensions will fall within the IHT net. Trusts can still give you control over how and when assets reach the next generation.
Our Trusts factsheet explains the main types of trust, how they're taxed and what trustees need to know: https://www.nhllp.com/insights/fact-sheets/trusts