Hello, I have a very close friend who's mother (remaining parent) is very ill and will likely inherit the family estate on her passing. I'll preface this by saying that this is a good man who does not care about the money but the property has the possibility to really help his family out and he wants to keep it. Problem is that the UK inheritance tax is something like 40% which would make it impossible for him to keep the property in the family because he would never be able to pay the tax bill without selling the estate. Certainly with his mother still alive it opens transfer possibilities that are not otherwise possible after her passing so I thought I'd turn to the UK F-Chat brain trust to see what options would exist for him to acquire the property without the huge tax bill. His intention is to live on the land and run a small hotel on it. He really loves his parents and wants to be on the land they lived their life on. He does not want to do anything illegal but at the same time I'm certain there must be some creative tax strategy that can be employed here. While I know this can be a sensitive subject I welcome anyone that can help to either Private Message me or send me an e-mail: email@example.com . I have no financial interest here and am just trying to help a good friend out.