Inheritance Tax

Specialist legal advice for effective inheritance tax planning

Inheritance tax (IHT) is payable on estates worth more than £325,000.

Anything below this is known as the nil-rate band and is not subject to tax. Inheritance tax is currently charged at 40% of the value of your estate which exceeds the nil-rate band.

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Inheritance tax (IHT) is payable on estates worth more than £325,000

As of April 2017 an additional £100,000 nil-rate band was introduced, which increased each year until 2020/2021 to reach £175,000 to give a combined nil-rate band of £500,000 for individuals and a combined £1 million for married couples and civil partners. This extra nil-rate band only applies if you pass your property to direct lineal descendants.

At Rothera Bray we understand that when you have worked hard to build up your estate and assets you want to hold on to this wealth to pass on to future generations. Our private client team will work closely with you to provide tailored solutions to minimise the amount of inheritance tax you have to pay.

The rules surrounding inheritance tax relief and exemptions are not easy to navigate but we can advise you on the best strategies for making the most of your wealth.

Why use Rothera Bray for minimising the amount of inheritance tax?

  • We get to know you and your individual circumstances so we can provide you with the best options for minimising IHT based on your wealth, assets, who will benefit from your estate and what finances you require.
  • We can draw on the experience of our Wills, Probate, Property and Family Law teams where necessary.
  • We have a network of independent financial advisors we work closely with who we can refer you to for financial advice.
  • We can advise you on drafting or updating wills or trusts to take advantage of IHT relief.
  • We can advise you on lifetime gifting to minimise the size of your estate and the amount of IHT liable.
  • We can advise you on IHT relief where you have a trading business or agricultural business or property.
  • We can advise you on making gifts to charity or leaving a percentage of your estate to charity to reduce the IHT rate.
  • We can advise you on transferring money between spouses or civil partners, which are exempt from IHT.
Our experienced, specialist team can advise you on how to minimise inheritance tax payments.
Kirsten Wood
Kirsten Wood

Contact our Wills, Probate and Trusts team

Wills, Probate and Trusts reviews

September 6, 2026
Really good experience with Jasmin regarding advice and instruction for creating a will earlier this year. Matter was completed in a timely manner with through advice and guidance provided. Would recommend- thank you!
- Stephanie Booth
September 3, 2026
I recently used Rothera Bray for my Will and LPA. Toby Byford was very professional, keeping me updated throughout the process. Nothing was too much trouble. I would definitely recommend them, for their excellent service.
- Patricia Hopkins
August 24, 2026
Updated our wills. A very straightforward and painless process. Brett was very professional in executing our instructions.
- Peter
August 17, 2026
I’d like to put on record my personal thanks (and from mum as well) on how professional you have been throughout the whole process. You’ve been an outstanding ambassador for Rothera Bray in what has been an incredibly stressful and difficult time. You’ve remained calm, professional, fair, but more than anything clearly had mums best interests at heart which is all I could ask for. Wherever life takes you I’ve no doubt you’ll be a fantastic success. Keep up the wonderful work and thank you again.
- Anonymous
August 11, 2026
Excellent service with the drawing up of our will. Talita Fantauzzi was a great help, simply explaining the whole process and our options. Made a daunting task a simple and pleasurable experience.
- Martin Nesbitt
August 7, 2026
I wouldn’t hesitate to recommend Nelissa at Rothera Bray in Loughborough. She has the ability to make complicated issues understandable, to enable you to consider options and reach a decision (we were completing our wills and updating a Deed of Trust). Additionally Nelissa is very thorough, approachable and efficient, producing our documents within days. Nelissa feels like ‘a safe pair of hands’ .
- Sandra Simpson
August 7, 2026
Talita Fantauzzi provided a five star client experience when rewriting our wills for us - she was very knowledgeable and helpful.
- Martin & Glynis
August 6, 2026
Isabella & Nelissa were both superb in their handling of the Estate of my late mother. They gave helpful advice with regular updates & quick responses to questions asked. They are without a doubt professional & proficient in what they do. I have no hesitation in recommending them & the firm of solicitors they represent, and will use them again in the future.
- Shaun Gathercole
July 29, 2026
I did my will at Rothera Bray solicitors Beeston, Azeem was very professional, friendly and helpful. I would like to thank him and the rest of the team.
- Raymond Handley
July 29, 2026
My experience working with Rothera Bray and in particular Nelissa was outstanding. I felt very supportive at a very difficult time, they showed compassion and empathy throughout the process. They made me feel like I could ask any question without feeling stupid and provided clear guidance and communication.
- Sharon Dunstan
July 17, 2026
We had a great experience with Rothera Bray Solicitors in West Bridgford when getting our wills sorted. Talita was extremely professional throughout, taking the time to clearly explain all our options and making sure we understood the implications of each decision. She made what could have been a stressful process feel straightforward and stress-free. Highly recommend for anyone needing wills advice. Thank you Talita.
- Vanessa Caroli
July 15, 2026
I recently dealt with Toby Byford at Rothera Bray who set up a will Trust for my father’s will. He was extremely polite and helpful throughout. He always responded promptly and answered my questions very clearly and in easy to understand language. He was very reassuring and made the whole process very straightforward. Thank you Toby.
- Caroline D
July 10, 2026
We were extremely satisfied with the service from Rothera Bray during the process of rewriting our Wills and Side letters. Our Wills are complex and our solicitor clarified the necessary changes and took the time needed to ensure we understood the legalities involved. The service was professional but friendly.
- Bob and Yvonne Bundick
July 9, 2026
It’s lovely to deal with someone whom makes the process just so easy. Dealing with Talita at Rothera Bray was an absolute pleasure . Very professional and thorough.
- Will client
July 6, 2026
Thank you to everyone for all your help over a long period of time. Your mannerism and efficiency to solve each issue was most impressive. I have recommended your services to others .What was going on in the background certainly tested my patience and you kept the ship running smoothly.
- Daniel P
June 17, 2026
I can say that my experience has been a pleasure working with you and Rothera Bray. Thank you, and your work is excellent and I am grateful to you for it.
- Mrs Clewes

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