What are the current rates and allowances for Inheritance Tax (IHT)?
Inheritance Tax & Probate
These guides cover all the key aspects of IHT: if you cannot find what you are looking for you may commission a guide.
What is Inheritance Tax (IHT)? When is IHT charged? How do I calculate IHT on an individual's estate? What rate of IHT applies?
What gifts can you make without triggering Inheritance Tax (IHT)? What are the rules on making tax-effective gifts for IHT purposes?
What is the Cultural Gifts Scheme? When does it apply? What are the advantages? What is Acceptance in Lieu?
What is a Deed Of Variation? When can a Deed Of Variation be used? What are the requirements for a valid Deed Of Variation?
What is Fall in Value Relief? When can it be claimed? How is it calculated? Are there any exclusions? How is it claimed?
What are the tax implications of making a gift of your home to your children?