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  • Overview

    Inheritance Tax is normally payable when you die if the value of your estate exceeds the inheritance tax threshold. For this purpose, your estate will include the value of certain gifts made within seven years before death.

    Inheritance Tax is payable at 40% on any excess over the threshold. However, there are some important reliefs and exemptions, for example where assets pass to your spouse or civil partner.

    Inheritance Tax can also be charged on some types of lifetime gift, for example gifts to discretionary trusts. Lifetime gifts to individuals are normally exempt if you survive for at least seven years after making them.

    We have significant experience in helping clients to reduce or avoid inheritance tax. This can involve advice on:

    • The best use of Inheritance Tax allowances by married couples and civil partners
    • Exemptions and reliefs, such as agricultural property relief
    • Inheritance Tax - efficient wills
    • Lifetime gifts, including trust creation
    • Post death arrangements
    • Domicile issues.

    For further information please contact one of the team.

  • Related Client Stories

    Thomson Snell & Passmore advise client on how to ensure their elderly parent is provided for if the worst should happen

    With an ageing population, many people are making the decision to look after their parents in their homes. Our clients had done just that, building a self-contained flat (or "granny annexe") for a parent in his 90s. We shall call him Bill (not his real name). As part of the deal, and in the interests of good inheritance tax planning, Bill had transferred almost all of his assets to our clients.

    Marriage avoids potential double charge to Inheritance Tax!

    Probate sale of complex farming estate and farming business

    TSP’s multi-disciplinary team were able to provide a seamless, expert and sensitive service to a farming family with a farming company and a mixture of residential and agricultural property.

    Administration of estates

    This case study demonstrates the expertise of our Probate team and provides a useful reminder to us all to ensure that we have a Will in place, and that it is reviewed and updated regularly.

    Inheritance tax avoidance

    This case study demonstrates the expertise of our Wills, Trusts & Tax Planning team who have recently advised a client on deeds of variation, inheritance tax and discretionary trusts.

    Farming estates & inheritance tax

    This case study demonstrates the expertise of our Wills, Trusts & Tax Planning team who have recently settled a farming case, saving a potential IHT liability of over £500,000.

  • Latest Updates

    Law Commission’s consultation on the law of wills

    Thomson Snell & Passmore has responded to the Law Commission’s consultation on the law of wills.

    FAQ: Tax Planning

    Q. We want to help our 20 year old daughter buy her first flat, but we’re worried about putting such a valuable asset directly in her name. Is there anything we can do to protect the property until she’s a bit older?

    IHT considerations for unmarried couples

    Solicitor, Stuart Price from our Private Client team speaks to Professional Adviser about IHT considerations for unmarried couples and the practical steps they can take.

    Are trusts the new pre-nups for wealthy families?

    Desmond O'Donnell, senior associate from our family department and Stuart Price, solicitor from our private client department speak with Spear's about pre-nuptial agreements for wealthy families.

    The net widens

    Solicitor, Sarah Nettleship from our private client team speaks to ePrivate Client about the upcoming changes to IHT and the government’s reforms of taxation of ‘non-doms’.

    IHT considerations for unmarried couples

    The number of cohabiting unmarried couples in the UK is on the rise. Stuart Price from our Private Client team speaks to Professional Adviser about IHT considerations for unmarried couples and the practical steps they can take.

    Owner managed businesses : tax-efficient wills for company directors

    Owner-managed businesses : tax-efficient wills for company directors

    FAQ: Family

    Q: I have recently separated from my long term partner, we were not married.  Am I able to make a financial claim against them?

    Top 25 UK Law Firm

    We are pleased to receive, for another year, the accolade from eprivateclient of being listed as one of the Top 25 Law Firms in the UK.

    FAQ: Budget

    Q. Was there any good news for SMEs in the Budget? A. Whilst not transforming the landscape for SMEs, there was certainly some good news.  The Chancellor looked to shift some of the tax burden onto large corporates, giving him some room to assist smaller businesses.

    Top 25 Private Client Law Firm

    We are pleased to announce that we have again been awarded the accolade of eprivateclient’s Top 25 Private Client Law Firms for 2015.

    Best Lawyer award

    We are delighted that Partners Simon Brown and Gilbert Green have been selected by their peers for inclusion in the forth edition of Best Lawyers in the United Kingdom ®.

    An exciting new company launches in Kent: Mexxa Mixx

    These case studies were serialised in the Kent and Sussex Courier, but are collated together in this case to show all of the different stages a company can go through and how we can assist. MexxaMixx is a ficticious Kent-based business which manufactures and sells a range of Mexican style cooking sauces.

    Should you tell a child they're worth a lot of money?

    The answer depends on the way their wealth is structured.

  • Know How

Get in touch

Kirsty was always treated with courtesy and my questions were answered in full whether they were in person or by telephone by everyone I spoke to.


Jeremy Passmore is 'experienced and creative'; and Mark Politz is recommended for his tax expertise.

The Legal 500 2015

We needed a law firm in Tunbridge Wells for our house purchase in 1980 when we moved back from the USA, and we chose Thomson Snell & Passmore. We have used them ever since for conveyancing, wills and trust etc.


Clients appreciate his ability to combine 'great technical skill with a very personable manner'.

Chambers UK 2015

They have very wide-ranging and deep expertise. 

Chambers UK 2015

I commend them for their legal advice and emotional support.

Chambers UK 2015

Thomson Snell & Passmore provides ‘an outstanding level of service’.

The Legal 500 2014

Clients note the firm’s ‘very reasonable costs’.

The Legal 500 2013

Excellent. Quite personal‚ explaining everything in words and language that I could understand and keeping me up to date.


Cheerful, caring, prompt and knowledgeable legal service.


We were looking for the best and have never been disappointed.


I have every confidence in TS&P; especially with the lawyers who deal with my private matters.


Helpful, committed and responsive, who do a great job and treat their clients well.

Chambers UK

Everything was handled professionally and courteously


The service Nicola provided was highly professional; her flexibility with timescales was especially appreciated


Una is very professional and knows her stuff! Very competent, but also friendly.


I was treated very professionally and all my queries were answered satisfactorily.

Nicola's experience and practical application of private client law coupled with her ability to really understand clients' requirements sets Nicola apart.


The advice and support from the initial phone call through to the completion of the document was clear, thorough and very efficient. I felt I received a personal service tailored to my needs


At the first meeting, they listened carefully to my needs and clearly explained the options available to me and how this could be achieved. I left the meeting with a clear understanding of what to do next  


The Deed of Variation and Trust that I required needed to be completed to a short deadline which was met. This was due to the efficient and effective work of the lawyers I worked with


Thank you for providing such clear advice and executing this in such a painless and professional way.  I don’t think I can recall the last time someone did some professional work for me where there were no typos or mistakes, or where I didn’t have to chase and do part of the work myself  


Excellent response when initial time constraints were addressed quickly and effectively.


They explained the process simply and clearly; they helped us sort out a particular clause in the will to share out our affairs with the children, to be fair to all of them. This provided peace of mind that we have left an easily manageable will for our benefactors with your help.


Our initial meeting helped clarify what we would be doing and gave me time to discuss what we wanted with my husband. When planning the will, we were very clear about what needed to be in the will. The legal side was explained very clearly, the costs were clear at the outset


I am very grateful to Thomson Snell and Passmore for helping me through some difficult times; sorting Mum's affairs out when she passed away, between exchanging contracts and completion, sorting her will out, and then making our own wills and LPAs. They gave great advice and support. Thank you


we have always received sensible, knowledgeable, and prompt advice on a range of matters, including estate planning, property transactions, and wills.


We would have no hesitation in recommending the firm. The professional service that we received was exceptional.


They provided a comprehensive strategy for resolving the issues arising in the transaction that we wanted carried out. The advice was clear, and any queries were quickly addressed. Where issues arose with third parties, we received balanced and thoughtful advice on the best course of action. They inspired complete confidence.


The advice that we received specifically addressed the issues that needed to be resolved. The process that needed to be carried out and the likely timescale was clearly laid out. We were kept fully advised as to the progress of the matter throughout. We were given prompt and well considered advice with regard to issues that cropped up.


Nicola is very helpful and patient. She was prepared to answer any questions and explained everything fully and carefully. She is also very friendly and interested in her clients.


Meet The Team

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