Andrew Aldridge: Energising IHT mitigation with renewables

Business relief

clock • 4 min read

There is a clear argument for advisers to marry up the IHT needs of their clients with the business relief opportunity on offer from investing in renewable energy, believes Andrew Aldridge

Inheritance tax (IHT) receipts continue to increase year on year, with the latest figures from HMRC stating that receipts in 2018/19 totalled £5.4bn - almost 4% up on the £5.2bn it took in the previous year. Much of the analysis here focuses on the impact of rising house prices over the past couple of decades and how - especially in areas like London and the South East - property values increasingly exceed an individual's nil-rate band and residence nil-rate band allowances on their own, without consideration for any other assets. Even with the government changing the rules and allowi...

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