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 26 February 2026
I recently instructed Rothera Bray Solicitors for a totting up/exceptional hardship case and cannot praise them highly enough. Despite some delays and inconsistencies on my part during case preparation, they remained professional, patient, and thorough throughout. The solicitor expertly presented my circumstances to the Magistrates, resulting in a finding of exceptional hardship and no disqualification despite reaching 12 points. This outcome has protected my employment and family responsibilities. Their communication was clear, their advice was sound, and their representation in court was excellent. I'm extremely grateful for their work during what was an incredibly stressful time. Would absolutely recommend to anyone facing similar circumstances.
Terence
stars
Posted 26 February 2026
A fast, reliable and professional service from start to finish. Thank you very much!
Vladimir Korolkov
stars
Posted 25 February 2026
Great experience with Ellie from the Derby office. Her communication was great throughout, keeping me informed and explaining everything clearly. She was professional, supportive, and I particularly liked the regular structured updates.
Hannah Nesbitt
stars
Posted 24 February 2026
We recently used Rothera Bray for support with a commercial lease on our new offices and had an excellent experience from start to finish. As a charity, choosing the right solicitor was really important to us, and we approached them based on their strong local reputation. We worked with Marneya, who was fantastic throughout the entire process. He was incredibly responsive, always quick to answer emails and calls, and he went out of his way to ensure all of our questions were fully addressed. There were some unexpected changes and Marneya handled them calmly and efficiently. He liaised directly with the landlord’s solicitor and made sure everything was completed to the highest standard. Most importantly, he took the time to clearly explain every aspect of the lease so we felt confident and fully informed before signing. He was approachable, friendly, and professional at all times. We wouldn’t hesitate to use his services again and highly recommend him to others.
Julia Synnott
stars
Posted 23 February 2026
Life-saver, Lauren was brilliant. She offered quick, thorough advice that completely turned my situation around. She was understanding, engaged and direct throughout all of our conversations, and I can't recommend her more.
Employment client
stars
Posted 23 February 2026
Very professional. Very approachable. Set my mind at ease during this difficult transition of switching jobs. I will recommend your firm to my contacts and once again, thank you.
Christian Thompson
stars
Posted 23 February 2026
We were very impressed with the excellent service from Ellie & her team! They were prompt, informative & helpful from the very beginning, keeping us advised throughout the process & making our home purchase a pleasure. If we could give them 10 stars, we would! Highly recommended!
Craig Dunn
stars
Posted 20 February 2026
Absolutely delighted with Rothera Bray. Their services were quick and smooth. Sally was amazing throughout the whole process. Thankyou so much. Will definitely recommend to others and use Rothera Bray in the future again. Outstanding service! And so quick! Definitely worth the money.
Sady S
stars
Posted 20 February 2026
Sallie Poultney handled all of the work on my mother's and father's estate, and some of the other team there were involved where needs - e.g. on trust matters and handling the sale of their house, and it's all been very efficient and expertly handled. I would recommend the team there unequivocally.
Piers Wilson
stars
Posted 20 February 2026
Sara and Akeeta looked after our case when we were buying a property. They were both super helpful, polite and fast to respond, and helped chase other people when there was problems in the chain. Would recommend Rothera Bray to anyone, we’d definitely use them again!
Nadia Williams
stars
Posted 19 February 2026
Many thanks to the conveyancing team in Beeston for the advice and work with the house sale especially after the change of the buyers solicitor at a very late stage. The proceeds were paid very promptly into my account. Thank you Sandy and the team for all the help.
Chris Bradbury
stars
Posted 19 February 2026
Big thanks to Ellie for the super professional and friendly way she managed the selling of our house! She held our hand during the entire nerve-wrecking process we had to go through for the past year, sorting all the issues the buyers kept raising in the most absurd way, and she never lost the positive attitude and confidence that things will turn out fine! Ellie made sure we had all our documents in order and on time. If all solicitors were doing their jobs as well as she does, clients would have zero headaches!
Ana-Maria

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.

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.

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.

Morgan Bramley
Paralegal
Morgan is a Paralegal in our Private Client department and is based at the Mapperley 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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