by johnireland | Articles
Here is a situation that catches out more families than almost any other part of inheritance tax. The tax has to be paid before the executors can get the grant of probate. But without the grant, most of the money in the estate is locked away. The bank will not release...
by johnireland | Articles
“One day, all this will be yours.” It is one of the most natural things a parent can say — across the kitchen table, in the yard, at the end of a long day in the family business. Said once, it is a hope. Said for twenty years to a son or daughter who stays...
by johnireland | Articles
Most people choose their executor with their heart. The eldest son who already runs the business. The daughter who handles the rental portfolio day to day. It feels natural — they know the assets, they know the people, and they will get on with it. In June 2026 the...
by johnireland | Articles
For most of the last three decades, a landlord’s relationship with HMRC has followed a familiar rhythm: keep the receipts in a folder, hand them to the accountant after the tax year ends, sign the return, pay the bill by 31 January. That rhythm has now changed...