Inheritance Tax

Domicile and IHT

Domicile is a general legal concept which in basic terms is taken to mean the country where you

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IHT business asset relief

There are a number of reliefs available that can reduce liability to IHT if you inherit the estate of

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Inheritance Tax-free gifts reminder

We wanted to remind our readers of the Inheritance Tax (IHT) implications of making cash gifts during the

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Bare or simple trusts

A trust is an obligation that binds a trustee, an individual or a company to deal with the assets such as

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IHT – limitations on spouse or civil partner exemptions

Inheritance Tax (IHT) is a tax that is levied on a person’s estate when they die and can also be payable

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Leaving gifts to charity in your Will

The government introduced new rules to encourage charitable giving on death in 2012. The rule which has

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IHT and domicile

Domicile is a general legal concept which in basic terms is taken to mean the country where you

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IHT change of domicile

It is possible in certain circumstances for an individual to have two domiciles although this is unusual.

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Who pays Inheritance Tax?

Inheritance Tax (IHT) is commonly collected on a person’s estate when they die but can also be payable

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Inheritance Tax Business Relief

There are a number of reliefs available that can reduce liability to IHT if you inherit the estate of

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IHT – settled and excluded property

A trust is an obligation that binds a trustee, an individual or a company, to deal with the assets such

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The 7-year rule

Most gifts made during a person’s lifetime are not subject to Inheritance Tax at the time of the gift.

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