What is a Section 278 Agreement?

A Section 278 Agreement is a legal agreement between a developer and a highway authority to carry out highway works.

Inheritance Tax Lawyers | Wollens Solicitors, Devon

Inheritance tax is the tax paid on assets that are left when someone dies. It could have an impact on your estate if the total value of your assets, less the total value of all of your debt, is greater than the inheritance tax threshold.  The number this sum produces is known as your net estate value.  The tax threshold at which your estate may bear inheritance tax is currently £325,000. It is payable at a flat rate of 40% on the value of your net estate on your death on sums that are over this threshold.  Our team of inheritance tax planning solicitors can help you plan ahead to ensure that you explore all the potential qualifying tax reliefs and tax exemptions that may be available to you and your family, and minimise the impact of this tax on your estate.

Every person’s situation is different, which is why we provide a comprehensive tax service which is tailored to you, including:

Capital gains tax planning
Wills
Lifetime gifts
Inheritance tax planning
Planning for care home fees
Tax implications of marriage and divorce
Tax residence
Trusts

In 2017 we received the Law Society’s prestigious Excellence in Private Client Practice award for our work in this area of law. 

We offer fixed-fee packages and other pricing options to suit your needs, and are happy to have an initial chat without obligation – contact us today.

Key Contacts

Christopher Linton

Partner

christopher.linton@wollens.co.uk 01803 225127

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Jonathan Dickson

Partner

Jonathan.Dickson@wollens.co.uk 01803 396644

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Karen Miller

Partner

Karen.Miller@wollens.co.uk 01271 340493

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Testimonials

Megan was amazing the entire way through the house buying process. As first time buyers, we were a little nervous and had lots of questions. Megan was great at putting our minds at ease and explaining everything to us. – V.A., September 2026

Catherine’s knowledge, dedication and attention to detail were outstanding… I would have no hesitation whatsoever in recommending Catherine to anyone considering a medical negligence claim. She was professional, caring, approachable and determined to get the best possible outcome. – L., August 2026

Steve and Nicky were incredible during our recent house purchase. Their communication was clear throughout, which made a stressful process much easier to manage… Steve was consistently thorough, professional, and reassuring… We wouldn’t hesitate to recommend Steve, Nicky, and the wider Wollens team. If we ever move again, we’ll be using them without question. – N., June 2026

Nadia Irwin at Wollens is some kind of superhero in disguise. If you are looking for a friendly, professional and efficient solicitor with great communication for your house purchase/sale then look no further. – C.L., June 2026

Nadia was very professional in her approach to the sale of my house, she was easy to contact and clear with her advice etc, I would definitely recommend her in future. – R.P., June 2026