The IHT nil-rate band has remained at £325,000 since 2009 and is frozen until 2030. Meanwhile, rising property, pension and savings values are bringing more estates into the 40% tax net.
The rules are set to tighten further. From April 2027, unused pension funds will count towards IHT, while Business Relief changes introduced in April 2026 limit 100% relief to £2.5m per person, with qualifying assets above this receiving 50% relief.
Against this backdrop, Niche Private Clients and early-stage investment platform SyndicateRoom have produced a free guide to IHT planning, outlining the 2026/27 rules and the options available to families looking to protect their wealth.