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 28 May 2026
We have recently used Sarrina and her team to carry out the conveyancing for the sale of a property. They have all been exceedingly helpful and made the whole process as straightforward as possible. Nothing has been too much trouble and they have dealt with any issue very quickly. Highly recommended!
Tom Ridgway
stars
Posted 27 May 2026
We as an organisation have used Rothera Bray on numerous other occasions when we have sold houses in our portfolio. Both Sarrina and Julekha are very easy to work with and have an abundance of knowledge in the legal conveyancing framework. We wouldn't hesitate to recommend them.
Matt
stars
Posted 27 May 2026
I cannot thank Seetal and Rothera Bray Solicitors enough for all the hard work and support they have given me over the last 4 years with my accident at work claim. They have been extremely thorough, professional, and supportive throughout the entire process. Every step was clearly explained to me, and I always felt like they genuinely cared about getting the best outcome possible. Their attention to detail and dedication gave me a lot of confidence during a very difficult time. Thank you again for everything you have done for me.
Luke Shiels
stars
Posted 22 May 2026
Sara has been very helpful during the whole process, both my mother and I would recommend her highly.
Alison Marlow
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Posted 22 May 2026
I used Rebecca's services via Rothera Bray Solicitors to deal with the financial side to a divorce. I had an initial face to face appointment to talk through everything with Rebecca and this made me feel at ease and felt that Rebecca was the right person to help me. Rebecca has kept me highly informed at all stages throughout and has also given lots of great advice and has helped me a lot with getting things sorted. I am really happy with the service that I received and Rebecca was so friendly, kind, understanding and very helpful. I would 100% recommend to anyone who is requiring the help during a divorce.
Leila
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Posted 22 May 2026
Rothera Bray have been excellent in helping me resolve a difficult and expensive divorce, I found them extremely efficient - communication was excellent at all points and generally they were there when I needed them, they all took a personal interest in my case and we arrived at a reasonable resolution thanks to their efforts Specially thanks to Rebecca Emeleus and Rebecca Hudson for their great work, Highly recommended in what are always going to be difficult situation! They are people that you can rely on - which is very important in divorce actions particularly.
Stuart Randall
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Posted 21 May 2026
Both Ellie and Grace were very helpful and kept us up to date with the progress of our house purchase.
Christine
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Posted 21 May 2026
Sophie is kind and understanding. She explained everything and I felt I was in very capable hands. I would highly recommend Sophie.
Philippa Stephenson
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Posted 20 May 2026
We recently wished to effect a Declaration of Trust and changes to our tax positions with HMRC. It turned out to be relatively straightforward. However, in large part this was probably due to Ed Granger who dealt with the matter for us. He was highly attentive, full and clear in his explanations and checked our inputs thoroughly at every stage. Highly diligent, very pleasant and quick to respond. Thank you Ed.
Anonymous
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Posted 18 May 2026
Excellent service and advice from Lauren Kilbride at Rothera Bray Solicitors. Her advice was comprehensive, timely and professionally given. It made my decision making easy and the advice was delivered in language easy to understand. I would have no hesitation in seeking her services again should I require them.
Debra Mitchell
stars
Posted 18 May 2026
Since 2017 Carol Freeman and her assistant Gail Garner have dealt with the selling and buying of a number of properties for me for personal and bereavement reasons. They have been excellent and I can’t praise them enough. Thoroughly professional, reassuring and patient. I have complete trust in them.
Molly King
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Posted 17 May 2026
Julekha was a breath of fresh air as a conveyancing solicitor, she always had time for my many questions, was super efficient and constantly kept us up to date. Her time scale was excellent, although we could only go as fast as everyone else in the chain. Her Paralegal Sarrina Mills was also a real pleasure to deal with. Over all I would definitely recommend using them. Thank you
Lisa Loake

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.

Laura Clare
Managing Associate
Laura Clare is a Managing Associate at Rothera Bray’s Derby office and specialises in advising clients in relation to Wills, Powers of Attorney, Inheritance Tax Planning and Estate Administrations and Trust Creation and Administrations.

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.

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.

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.

Hannah Walker
Paralegal
Hannah Walker is a Paralegal in Rothera Bray’s Wills and Probate team and is based at our West Bridgford 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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