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.
Send us a message
“We’re upfront about costs – so there’s no hidden surprises”
Kirsten Wood
Head of Wills and Probate
stars
Posted 9 October 2025
I recently used this firm to deal with my late aunts estate. They were very knowledgeable, efficient and approachable. The whole process was explained in detail and I was kept updated along the way. A special mention goes to Sarah Simpson as her customer service was excellent. She dealt with everything I asked or needed doing straight away and I trusted her completely to do what she said she would. A rarity in this day and age. I would highly recommend this firm of solicitors .
S.Hickey
stars
Posted 8 October 2025
A truly professional service, Carolyn, Kerry and Team, always returned my calls and emails and were able to help us have a smooth sale of our property, will definitely use again.
Nigel Simms
stars
Posted 7 October 2025
Friendly welcome and easily understood explanation of the work that would be carried out. I will use Rothera Bray again should further work be required.
Les Potter
stars
Posted 7 October 2025
I have received amazing support and service from Emily at Rother Bray. She has been brilliant throughout and has always answered any questions that I have and nothing has been too much trouble for her. Would highly recommend.
Hannah
stars
Posted 6 October 2025
Christopher and Priscilla were excellent from start to finish with regular updates and explaining more complicated items with ease. Would recommend.
Angus
stars
Posted 6 October 2025
If you want things doing correctly and efficiently there’s only one place to go - Rothera Bray!
Ian Winning
stars
Posted 3 October 2025
Laura was our brilliant solicitor, who helped us with buying our first house together. Laura was so attentive and compassionate and nothing was ever too much trouble for her to help us with our buying process. Our experience was brilliant from start to finish and we were really happy with the communication too. I would recommend Laura and Rothera Bray to others too. A huge thank you!
Victoria T
stars
Posted 3 October 2025
I am dealing with Rothera Bray for the sale of my house and, hopefully, soon to use my next purchase of a bungalow. All communication with them have been professional. I recommend anybody else to use there services.
Glyn Brookes
stars
Posted 2 October 2025
Tim Brooke was so friendly, efficient and professional helping me sell my house...highly recommended.
Andy N
stars
Posted 1 October 2025
I can only praise Rothera Bray as being a highly professional organisation, and the service I received from Anton Balkitis and Rebeca Large-Rodriguez was exceptional. Their advice was clear, they gave excellent support, and ultimately helped to secure a very favourable result for me, for all of which I’m extraordinarily grateful. I would thoroughly recommend Rothera Bray as offering great value for money.
Paul
stars
Posted 1 October 2025
We have been engaging the services of Rothera Bray Solicitors on a regular basis since 2020, with Lauren overseeing several matters on our behalf. On every occasion, the service has been of the highest standard – consistently professional, thorough, and supported by exceptional expertise. We are sincerely grateful for the assistance we have received from both Lauren and George. We greatly value their integrity and the professional diligence with which they approach every case, and above all, their commitment to providing realistic, reliable advice and acting at all times in strict accordance with the law on our behalf.
Aga, The Best Solutions
stars
Posted 1 October 2025
Will Trotter was excellent, answering all my questions with a recent employment contract. Highly recommended.
A.N.
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.
Eleanor Robinson
Managing Associate
Eleanor Robinson is a Wills, Probate and Trusts specialist at and is based at our West Bridgford and Loughborough offices.
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.
James Briggs
Senior Associate Solicitor
James Briggs is a senior associate and private client solicitor at our Lace Market, Nottingham office.
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.
Carly Harwood
Senior Associate Solicitor
Carly Harwood is a Senior Associate Solicitor in Rothera Bray’s Wills and Probate department and is based at our Derby 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.
Sarah Singh
Associate Solicitor
Sarah Singh is an Associate solicitor within Rothera Bray’s Wills and Probate Department and is based at the firm’s West Bridgford 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 our Wills and Probate department and 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 West Bridgford 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 Granger is a Solicitor in Rothera Bray’s Wills and Probate department and 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.
Rebekah Royles
Legal Executive
Rebekah Royles is a Legal Executive in Rothera Bray’s Wills and Probate department and is based at our office in Mapperley, Nottingham.
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.
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.
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.
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 at our Derby office.
Beth Ashton
Paralegal
Beth Ashton is a Paralegal in Rothera Bray’s Wills and Probate department and is based at our Derby Office.
Morgan Bramley
Paralegal
Morgan is a Paralegal in our Private Client department and is based at the West Bridgford 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 office.
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.
Jordan McBallantine
Paralegal
Jordan McBallantine is a paralegal in Rothera Bray’s Wills and Probate department and is based at our Mapperley 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.
Jessica Redden
Paralegal
Jessica Redden is a Paralegal in our Wills & Probate department and is based at our Beeston office.
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.
Honouring tiny lives: Baby Loss Awareness Week 9–15 October
Every year, thousands of families experience the heartbreak of losing a baby during pregnancy, birth, or shortly after. Baby Loss Awareness Week, held from 9–15 October 2025, is a time to honour those tiny lives lost too soon, to support grieving families, and to raise awareness of the impact baby loss has on individuals and communities.
Abuse in youth organisations: why awareness and safeguarding matters
Abuse in trusted environments like scouting groups is a painful reality that continues to surface. While most volunteers are dedicated and caring, some individuals exploit these roles to harm vulnerable children.
Behind the scenes: the role of paralegals and legal support staff
Ever wondered who keeps the legal world spinning while solicitors and legal executives focus on the law? Let me take you behind the scenes of a high-street legal office, where paralegals, secretaries, and admin staff quietly (and sometimes not so quietly!) keep everything running smoothly.
Managing your premises licence: ten smart tips for hospitality operators
In the world of hospitality, your premises licence is the cornerstone of your business operation. Whether you run a buzzing bar, a boutique hotel, or a late-night venue, managing your licence well can avoid costly penalties and keep your operations running smoothly.