UK Inheritance Tax Planning

Inheritance tax planning for UK families who hold an offshore bond, or are thinking of one. The articles cover the long-term residence test that replaced domicile on 6 April 2025 and what it means for a non-UK bond, discounted gift trusts and loan trusts built around a bond, assigning segments to children, the seven-year rule and taper, the entry, ten-year and exit charges on a discretionary trust, and the pension death benefits that join the estate from April 2027. Each article gives the statute or HMRC manual paragraph it relies on.