4.6 Inheritance Tax
- Created by: cucumbermintlemonade
- Created on: 27-03-23 14:26
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- 4.6 - Inheritance Tax
- What is the spouse or CP and charity exemption?
- Outline the order of application of exemptions and reliefs
- What is the annual exemption?
- What is the small gift exemption?
- What is exempt under normal expenditure out of income exemptions?
- What gifts in consideration of marriage are exempt?
- What is the IHT rate for lifetime chargeable transfers after the nil rate band has been used up?
- What is tapering life?
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