Inheritance Tax
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.
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.
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“Our experienced, specialist team can advise you on how to minimise inheritance tax payments.”
Kirsten Wood
Head of Wills and Probate
stars
Posted 9 April 2026
I had the pleasure of working with Lauren Kilbride at Rothera Bray, and I’m so grateful for her support. She was brilliant throughout—her advice was always clear, practical, and incredibly helpful. What really stood out was how approachable and reassuring she was. She was always quick to respond and took the time to make everything feel straightforward and manageable. I genuinely felt in safe hands and wouldn’t hesitate to recommend her.
Lisa Reid
stars
Posted 9 April 2026
Nelissa made the whole process of setting up our estate after we have gone so easy and dare I say, her style made the experience an enjoyable one for such a morbid topic. She has a brilliant way of explaining the complex in a very simple pictorial representation making it it easy to decide the next course of action for our family. Extremely efficient and diligent - she was a pleasure to work with.
Arran
stars
Posted 8 April 2026
I dealt with Ellie Robinson as my solicitor and she was fantastic, easy to talk to and helped me understand everything as a first time buyer.
Jake Ashton
stars
Posted 8 April 2026
Ellie Robinson helped us remortgage recently and was a pleasure to work with! She was very knowledgeable and communicative and I will be working with her again in future!
Eliot Morris
stars
Posted 8 April 2026
Very happy with the excellent service I received from Rothera bray and in particular Will who was very helpful explaining everything in a clear and concise manner. Will is very approachable and clearly very knowledgeable and a credit to his business.
Sarah Newman
stars
Posted 7 April 2026
Absolute total professionalism throughout. Very thorough and very helpful. Always there to answer questions promptly and held my hand through a very emotional time. The move was quick and easy thanks to Ellie Robinson and her team at Derby, I can’t thank her enough.
Ruth Haywood
stars
Posted 4 April 2026
I was recommended to Rothera Bray Solicitors and Sara Odedra has been incredible from start to end. Sara has kept us up to date at every stage, has been quick to get back to us via email or phone call and explained anything that we weren't sure of. I would recommend Sara and Julian Ryan again and again - they are an asset to the team and have made this process easy! Thank you!
Carina
stars
Posted 2 April 2026
A very easy team to deal with. We were kept informed throughout the process which gave us total confidence during the successful sale of our property.
Bob C
stars
Posted 1 April 2026
Ellie Robinson was fantastic as our remortgage solicitor. Great communication and sorted everything for us! Would recommend to everyone!!
Evie
stars
Posted 31 March 2026
I recently worked with Will in relation to a settlement agreement and found him to be professional, knowledgeable and very supportive throughout the process. He explained everything clearly, took the time to answer my questions, and ensured I fully understood my options at each stage. I particularly valued his balanced approach — setting out the legal position while also supporting my preference for a more amicable and practical resolution. His guidance helped me feel confident in my decisions and ultimately achieve a fair outcome. I would not hesitate to recommend Will to anyone seeking clear and professional legal advice.
Employment client
stars
Posted 31 March 2026
I would like to express my sincere thanks to Ellie, our solicitor, ( and Grace) who have been absolutely wonderful in handling a particularly complicated situation involving my late mother’s assets. Ellie has shown exceptional professionalism, patience, and understanding throughout the entire process. At times, I know I may have been a little impatient myself, but she remained calm, supportive, and consistently reassuring, which made a very difficult time much easier to manage, with no hidden costs. I am truly grateful for all her hard work and dedication, and I wouldn’t hesitate to recommend her to others. She is a real credit to your team.
Claire Betts
stars
Posted 30 March 2026
Had fantastic service from Will recently. He was very professional, friendly and efficient. Highly recommended.
Pete Lambert

Jeremy Allen
Partner & Head of Trusts and Court of Protection
Jeremy Allen is a Wills, Probate and Trusts specialist at Rothera Bray Solicitors and is based at our Lace Market offices in the heart of Nottingham City Centre.

Russell Dalby
Partner
Russell is a Partner based at our Market Harborough office and specialises in all areas of Private Client work. He predominantly deals with probate administration and estate planning work – such as advising on Wills, Lasting Powers of Attorney and Inheritance Tax planning.

Ann Farnill
Partner
Ann Farnill is a Partner in Rothera Bray’s Wills, Probate and Trusts department and is based at our Mapperley office. She specialises in Wills, Inheritance Tax planning, Powers of Attorney including acting for lay attorneys, Estate planning and administration.

Nelissa Hicks
Partner
Nelissa is Partner at Rothera Bray with a demonstrated history of working in the legal services industry. Nelissa has over 20 years’ experience as a Wills, Probate, Tax and Trusts solicitor and is based at our Loughborough office. She is skilled in Inheritance Tax Planning and the Administration of Trusts and Estates.

Martin Witherspoon
Partner
Martin provides advice and assistance with regard to Wills, Powers of Attorney and administration of estates at our West Bridgford Office.

Kirsten Wood
Partner & Head of Wills and Probate
Kirsten Wood leads the firm’s Wills and Probate department and is a partner with over 18 years’ experience specialising in will drafting, tax, trusts, estate administration and lasting powers of attorney.

Melissa Merry
Consultant
Melissa Merry is a Consultant in our Wills and Probate department, with over 30 years of experience in private client work. Melissa is based at our Derby city centre branch.

Mark Hopper
Managing Associate
Mark Hopper is a Managing Associate in Rothera Bray’s Wills and Probate team and specialises in the administration of taxable estates and trusts, and the drafting of Wills involving the use of trusts.

Sally Jahangir
Managing Associate
Sally Jahangir is a Managing Associate in Rothera Bray’s Private Client team and is based at our Lace Market, Nottingham office.

Eleanor Robinson
Managing Associate
Eleanor Robinson is a Wills, Probate and Trusts specialist at and is based at our West Bridgford office.

Sarah Soo
Managing Associate
Sarah Soo is a Wills and Probate specialist at Rothera Bray Solicitors and has specialised in private client work since she began her career. Sarah is currently based at both our Beeston and Nottingham offices.

Amelia Carruthers
Senior Associate Solicitor
Amelia Carruthers is a Senior Associate at Rothera Bray’s Derby office and is experienced in drafting wills, lasting powers of attorney, administering estates and providing tax advice and planning.

Sandra Garvey
Senior Associate
Sandra is a Senior Associate in our Wills & Probate department based at our Market Harborough office and has over 35 years in experience in dealing in all areas of Wills & Probate.

Julie Graham
Senior Associate Solicitor
Julie is a Senior Associate Solicitor in our Wills and Probate department and is based at our West Bridgford Office.

Amy Goodwin
Associate Solicitor
Amy Goodwin is an Associate in Rothera Bray’s Wills and Probate team and is based at our Derby office.

Sam Hardy
Associate
Sam is an Associate in Rothera Bray’s Wills, Probate and Trusts department, specialising in trusts and estates administration. He is based at our Market Harborough office.

Rebecca Lee
Associate Solicitor
Rebecca is an Associate Solicitor in our Wills & Probate team based at our Leicester office.

Jasmin Marshall
Associate Solicitor
Jasmin Marshall is an Associate Solicitor in Rothera Bray’s Wills and Probate department and is based at our Mapperley office.

Libby Birt
Solicitor
Libby Birt is a Solicitor in Rothera Bray’s Wills and Probate department and is based at our Loughborough office.

Toby Byford
Solicitor
Toby is a Solicitor in the firms specialist Trusts team. He is based at our Lace Market office.

Talita Fantauzzi
Solicitor
Talita Fantauzzi is a Solicitor in Rothera Bray’s Wills and Probate department and is based at our Nottingham office.

Lacey Glover
Private Client Executive
Lacey Glover is a Private Client Executive in Rothera Bray’s Wills and Probate department. She is based at our Beeston office but can visit clients across the East Midlands.

Ed Granger
Solicitor
Ed is a solicitor in the firm’s specialist trusts team. He is based at our Lace Market office.

Rebecca Holmes
Legal Executive
Rebecca is a Legal Executive in our Wills & Probate team. She is based at our Lace Market office.

Ria Makwana
Solicitor
Ria Makwana is a Private Client Solicitor specialising in Wills, Trusts, Estate Planning and Administration, and is based at our Loughborough office.

Sallie Poultney
Private Client Executive
Sallie is a Private Client Executive in the Private Client Department at our Market Harborough office. She advises clients on a range of private client services including Wills, Probate and Lasting Powers of Attorney.

Alison Richardson
Legal Executive
Alison Richardson is a member of the wills, trust & probate team based at our Mapperley branch.

Amanda White
Private Client Executive
Amanda is a Private Client Executive in the Wills and Probate department at our Leicester office. She advises clients on a range of private client services and has been handling her own caseload since 2014.

Laura Windsor
Chartered Legal Executive
Laura Windsor is a Chartered Legal Executive in Rothera Bray’s Wills and Probate department and is based at our Beeston office.

Morgan Bramley
Trainee Solicitor
Morgan is a Trainee Solicitor in our Private Client department and is based at the Mapperley office.

Isabelle Cartwright
Trainee Solicitor
Isabelle Cartwright is a Trainee Solicitor in Rothera Bray’s Wills and Probate department and is based at our Loughborough office.

Sabita Kandel
Trainee Solicitor
Sabita Kandel is a Trainee Solicitor in Rothera Bray’s Wills and Probate team and is based at our Beeston office.

Jack Cooper
Senior Paralegal
Jack Cooper is a Senior Paralegal in Rothera Bray’s Wills and Probate department and is based in Loughborough, Leicestershire.

Anna Guy
Senior Paralegal
Anna Guy has over 10 years’ experience of working in law firms, and 7 years’ experience of dealing with Wills and Probate matters. She’s based at our West Bridgford branch.

Rochelle Hutton
Senior Paralegal
Rochelle works in the private client team at the Market Harborough office, having joined the firm in November 2024.

Hollie Moore
Senior Paralegal
Hollie Moore is a Senior Paralegal in Rothera Bray’s Wills and Probate department and is based at our Mapperley office.

Emma Seaton
Senior Paralegal
Emma Seaton is a Senior Paralegal in Rothera Bray’s Wills and Probate team and is based at our Mapperley office.

Sarah Simpson
Senior Paralegal
Sarah is a Senior Paralegal in our Wills & Probate department based at Market Harborough office.

Lisa Warren
Senior Paralegal
Lisa Warren is a Senior Paralegal in Rothera Bray’s Wills and Probate team and is based in Derby.

Beth Ashton
Paralegal
Beth Ashton is a Paralegal in Rothera Bray’s Wills and Probate department and is based at our Derby Office.

Amy Emmerson
Paralegal
Amy Emmerson is a Paralegal in Rothera Bray’s Wills and Probate team and is based at our Beeston office.

Brett James
Paralegal
Brett James is a Wills and Probate Paralegal at Rothera Bray Solicitors and is based at our Lace Market, Nottingham office.

Michelle Kingston
Paralegal
Michelle Kingston is a Paralegal in Rothera Bray’s Wills and Probate department and is based at our Lace Market, Nottingham branch.

Kathryn Lane
Paralegal
Kathryn Lane is a Paralegal in Rothera Bray’s Wills and Probate department and is based at our Loughborough office.

Elaine Langley
Paralegal
Elaine is a Paralegal in the Wills and Probate department based at the West Bridgford office.

Morgan McGahan
Paralegal
Morgan is a Paralegal in our Wills and Probate department and is based at our West Bridgford office.

Janet Prentice
Paralegal
Janet Prentice is a Paralegal in Rothera Bray’s Wills, Probate and Trusts department and is based at our Lace Market office in the heart of Nottingham city centre.

Gill Subbarao
Paralegal
Gill Subbarao is a Paralegal in Rothera Bray’s Wills and Probate department and is based at our Mapperley office.

Georgia Weller
Paralegal
Georgia is a Paralegal in our Wills and Probate team. She is based at our Market Harborough office.

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