Inheritance Tax Archives

OTS Review In July 2019 the Office of Tax Simplification published their second report

As a rule there is no Capital Gains Tax (CGT) charge on death and

Practical issues Personal representatives are those who deal with the estate of a deceased

Gifts with Reservation of Benefit Lifetime gifts may fall into the gifts with reservation

Inheritance Tax and Trusts A trust or settlement arises when a settlor transfers assets

Life Insurance Policies There are a number of instances where life insurance policies can

Business Property Relief APR (BPR) and Agricultural Property Relief (APR) Business property relief (BPR) and

Spouse Exemption A gift to a spouse or civil partner, be it before or

General Rules In order to establish how much Inheritance tax (“IHT”) an individual is

Inheritance Tax Inheritance Tax (IHT) is a tax levied on lifetime gifts and on