Andrew Aldridge: Energising IHT mitigation with renewables

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...