Inheritance tax, planned properly — with a named solicitor.

Being named executor often means confronting inheritance tax for the first time, usually without warning and usually while grieving. Our inheritance tax planning work begins with a clear look at the actual estate in front of you: what the deceased owned, what is owed, what has been gifted in the seven years before death, and which reliefs and allowances genuinely apply. That includes the nil-rate band, the residence nil-rate band where a home passes to direct descendants, spouse exemption, business and agricultural reliefs where relevant, and any transferable allowances from a predeceased spouse.

You will see the arithmetic on paper. Not a headline figure, but the workings — how each relief has been applied, how lifetime gifts have been treated, and how the final liability has been calculated. This matters because HMRC expects the tax to be reported and paid on time, and executors are personally responsible if it is done incorrectly. Getting the reliefs right can make a substantial difference to what the beneficiaries eventually receive, and getting the reporting right protects you from later challenge.

Throughout, a named solicitor handles the calculation, the correspondence with HMRC, and the timing of payment against the grant of probate — so you are not left guessing whether something has been missed, filed late, or paid twice. You will know what is owed, why, and when, and you will have a written record showing how the figure was reached.