Tax planning

Inheritance tax rules are getting tighter and more families are trying to find ways to avoid a hefty bill. Giving money away is a common strategy – but if done wrong your loved ones could be on the hook with HMRC for almost a decade and a half.

The best properties for sale with kitchen gardens – from a 17th-century timber-framed hall house in Norfolk, to an Arts & Crafts house in West Sussex designed by Charles Voysey with a garden by Gertrude Jekyll