Estate Planning for High-Value Estates
Specialist estate planning for estates of £2m and above - property portfolios, private company shares, pensions, life cover and international assets, structured to reduce inheritance tax and pass cleanly to the next generation.
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Why high-value estates need specialist planning
Once an estate moves above the combined £1m nil-rate bands, every additional pound is exposed to 40% inheritance tax. For estates above £2m, the residence nil-rate band tapers away entirely and the headline rate bites harder still. The difference between a planned and an unplanned estate at this level is routinely measured in hundreds of thousands - often millions - of pounds.
A standard Will does not solve this. High-value estates carry layers that a single document cannot address: property held in multiple names, private company shares, AIM portfolios, defined-contribution pensions, life policies, art, overseas assets and family members in different tax positions. Each layer has its own rules, its own reliefs and its own traps.
The six pillars of high-value estate planning
Every engagement covers these six areas - not in isolation, but as a single coordinated structure. Fixed fees, agreed in writing before drafting begins.
Property and land
Main residences, second homes, buy-to-let portfolios and commercial holdings. Structured through trusts, LLPs and Wills to remove value from the taxable estate without losing control.
Private company and AIM shares
Trading company shares and qualifying AIM holdings reviewed against the £1m Business Property Relief cap that applies from April 2026. Shareholder agreements and cross-option arrangements aligned with the Will.
Pensions and life cover
Defined-contribution pensions repositioned ahead of the April 2027 inclusion in the taxable estate. Whole-of-life and term policies written in trust to fund the inheritance tax bill without forcing an asset sale.
Trusts and lifetime gifts
Discretionary, life-interest, property protection and pilot trusts. Seven-year clocks started early. Gifts out of surplus income documented properly so HMRC will accept them.
International and non-dom
UK property held through offshore structures, non-domiciled spouses, overseas residency and assets in multiple jurisdictions. Coordinated with the new residence-based regime from April 2025.
Governance and continuity
Lasting Powers of Attorney, family investment companies, letters of wishes, executor and trustee selection. The structure works only if the people running it are briefed and the documents are findable.
The 2025–2027 tax landscape
Three changes reshape high-value estate planning in this period and need to be addressed now, not later.
April 2025 - non-dom regime. The remittance basis is replaced by a residence-based regime. Long-term UK residents face IHT on worldwide assets after ten years of UK residence. Offshore trusts settled before April 2025 retain partial protection but need review.
April 2026 - Business Property Relief and Agricultural Property Relief cap. Full 100% relief is restricted to the first £1m combined; above that, relief drops to 50%. Family businesses and AIM portfolios that previously passed free of IHT now carry a 20% effective rate above the cap.
April 2027 - pensions inside the estate. Unused defined-contribution pension funds fall inside the taxable estate for the first time. For estates already above the £2m taper, this can add 40% IHT to pension pots that were previously passed tax-free. Bypass and pilot trusts written before that date capture the value outside the estate.
How the process works
1. Free discovery consultation. Thirty minutes by phone, video or in person. Current Wills, LPAs, pension nominations, trust deeds, shareholder agreements and property structures are reviewed. Inheritance tax exposure is quantified to the nearest five-figure number.
2. Written estate plan. A single document setting out the recommended structure - which trusts, which gifts, which insurance, which pension repositioning, which corporate steps - with fixed fees and timelines for each component.
3. Implementation and storage. Documents are drafted, executed and held securely through Sentinel Will Storage. Executors and trustees are briefed in writing. The plan is reviewed annually and after any material change in circumstances or law.
Who we work with
Business owners, professional partners, property investors, retired executives and inheriting families with estates from £2m to £50m+. Clients are seen in person at the Mayfair (W1J) and Bournemouth offices, at home, or by video call across the UK and abroad. Existing solicitor, accountant and IFA relationships are coordinated with - not displaced.
Frequently Asked Questions
Your 30 minutes. Simple. Yours.
No-obligation.
The path is simple: complete the Discovery first so we walk into the call already knowing the facts. Then in 30 focused minutes, I listen, answer your questions, and you choose if you'd like us to draw up your Inheritance Plan.
1. Start Your Discovery
Required first step. Complete the confidential financial position review so your no-obligation 30-minute consultation starts with the facts, not the basics.
2. Request a Callback
Prefer to speak first? Leave your details and we'll call you back to talk through the Discovery before you complete it.
You choose the date, time, and format - phone or online. Bring anyone you'd like.