Inheritance Tax Planning Support
Two forms have changed this work substantially. Business property relief was capped in April 2026, and from April 2027 unused pension funds come into the inheritance tax net.
Between them they affect a large number of clients who previously had no inheritance tax problem, and most of those clients do not yet know it.
Who We Work With
Financial advisers whose clients’ pension wealth has just become an estate planning issue. Accountants whose business owner clients are affected by the business property relief cap. Any firm that has looked at a client’s position recently and realised the numbers have moved.
Delivered through Wills, Tax & Trusts Ltd, working alongside your firm.
UnaVida Wealth Management Ltd is not authorised or regulated by the FCA and does not provide financial advice.
How We Help
Lifetime Gifting and the Seven-Year Rule
Potentially exempt transfers, taper relief, chargeable lifetime transfers, and the gift-with-reservation traps that catch people who give something away but carry on using it.
Reliefs and Allowances
The nil-rate band and its transfer between spouses, the residence nil-rate band and its tapering, normal expenditure out of income, and the smaller exemptions that are routinely left unused.
Business Property Relief After April 2026
The cap on full relief, the position on AIM holdings, excepted assets, and how ownership structure and valuation affect what actually qualifies.
Pensions and Inheritance Tax From April 2027
What happens when unused pension funds come into the estate, how that interacts with income tax on beneficiary withdrawals after 75, and what can sensibly be done in advance.
The Liquidity Problem
Estates that are asset-rich and cash-poor, where the tax falls due before anything can be sold. Planning here is about making sure the estate can pay without a forced sale.
Reviewing Existing Arrangements
Plans built under the old rules that no longer achieve what they were designed to. A review establishes what still works and what has quietly stopped working.
A Note On Our Status
UnaVida Wealth Management Ltd is no longer a regulated adviser and has withdrawn from the FCA. This is a non-regulated business consultancy service provided to professional firms. We do not advise your clients, we do not make recommendations about financial products, and responsibility for your firm’s regulatory obligations remains entirely with you.
How We Start
If you have a client whose position has changed under either reform, describe it and we will tell you whether there is anything worth doing. The first conversation costs nothing.
Our Approach
Trust Planning & Administration – where a structure forms part of the answer.
Estate Planning & Wills – where the documents need bringing up to date alongside.
