Your estate has a structure, whether you designed it or not
Estate Architecture
£8.5bn
IHT Receipts, 2025/26
1 in 10
IHT-Liable Estates by 2030/31
Apr 2027
Pension IHT Deadline
The fiscal landscape has shifted decisively against those who wait. HMRC's inheritance tax take has climbed to a record £8.5bn, one in ten UK estates is now forecast to be liable by 2030/31, and from April 2027 unspent pensions will join the taxable estate for the first time. Every UK estate above the nil-rate band is subject to inheritance tax at 40%, and for families with assets of £2 million and above, the exposure is not marginal; it is the single largest wealth transfer risk the next generation will face. The question is not whether to plan, but whether the architecture in place today will hold across the next two decades of regulatory change, family growth, and the life events that reshape every family over time.
Architecture means designing the structural framework that determines how your wealth is held today, how it grows, how it transfers, and what remains after tax at every stage. It means coordinating companies, trusts, pensions, and gifting strategies into a single coherent structure, not a collection of ad hoc solutions applied over years by different advisers who never spoke to each other.
We design these structures. We build them. We prepare and file every return to ensure they are maintained precisely as intended. And we review them annually, because the tax landscape shifts and families do not stand still.
This is not financial advice: we do not recommend investments or manage portfolios. What we do is design the tax-efficient structural framework within which your wealth is held, protected, and passed on. The distinction matters, and we are precise about it.
