Planning for IHT on death

1. [Is business property relief available?](https://library.croneri.co.uk/navigate-taxi/po-heading-id_zlcXkDLlD06Hx0kB4SFxYQ)

2. [The pre-owned assets tax rules](https://library.croneri.co.uk/navigate-taxi/po-heading-id_hnzIpRpuiEuvlAHR7sx5NA)

2.1. Calculating the benefit

2.2. Avoiding the charge

2.3. Effect of the election

3. [Gifts that are exempt from IHT](https://library.croneri.co.uk/navigate-taxi/po-heading-id_Jf9fyC0bgE2PalmczTbXFQ)

4. [Is agricultural property relief available?](https://library.croneri.co.uk/navigate-taxi/po-heading-id_Ap-8aiPtPUqjCzvYYa-f5g)

5. [Is woodlands relief available?](https://library.croneri.co.uk/navigate-taxi/po-heading-id__kBmrtykb0ekBM5lZvJDug)

6. [Planning for IHT: the use of trusts](https://library.croneri.co.uk/navigate-taxi/po-heading-id_RxaB_jFxDEmuYu1lapqVeQ?section=319261)

6.1. The purpose of a trust

6.2. When IHT may be due on trusts

7. [Does your client own Heritage assets?](https://library.croneri.co.uk/navigate-taxi/po-heading-id_wH1FisOLaUOs5RWkDUtULA)

8. [Planning for IHT: the benefits of life assurance policies](https://library.croneri.co.uk/navigate-taxi/po-heading-id_Zo9jxLQQqkmGL-Mte5Z1gA)

9. [Is the client domiciled in the UK?](https://library.croneri.co.uk/navigate-taxi/po-heading-id_Dvl6ud_J9UyAAIw7RxmLQA)

9.1. Deemed domiciled

9.2. Excluded property

10. [Is your client married or in a civil partnership?](https://library.croneri.co.uk/navigate-taxi/po-heading-id_9TMclaNFIEqiFCCTDmVvdQ)

10.1. Separation and divorce or dissolution of civil partnership

10.2. Non-domiciled spouse or civil partner

10.3. Transferable nil-rate band

11. [Does your client have a will?](https://library.croneri.co.uk/navigate-taxi/po-heading-id_av3jxkdBI0Kr_ehgBwQEcQ)

12. [Gifts to individuals - PETs](https://library.croneri.co.uk/navigate-taxi/po-heading-id_T2y2sAVUQkemIyGOxoCldA)

12.1. 7-year rules

12.2. Taper relief

13. [Reservation of benefit rules](https://library.croneri.co.uk/navigate-taxi/po-heading-id_2QTA-H85bEWS3E0Sai5IRQ)

14. [IHT and the family home](https://library.croneri.co.uk/navigate-taxi/po-heading-id_6LO7NOLK8Uqtjovry4bdww)

14.1. Giving away the family home

14.2. Selling the family home

14.3. Passing on the home to a spouse or civil partner

14.4. Making use of the main residence nil-rate band

15. [Advising your client](https://library.croneri.co.uk/navigate-taxi/po-heading-id_gnNib9HqPUOQ8MPF_p0KpQ)