Planning to mitigate inheritance tax (IHT) is a relatively easy and painless way to ensure that your hard earned cash goes to those who you want to inherit, rather than to the Treasury.

1. Make a will

According to 60% of individuals do not have a will. A will is not strictly a tax planning technique but having one ensures that you can dictate (to a point) who inherits your estate. The intestacy rules won’t necessarily direct your assets to the right people, but, additionally, intestacy can result in IHT being due when, with the right will in place, none would have been payable.

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