Inheritance Tax Explained

With cuts to important reliefs and frozen thresholds, plus new rules for pensions in sight, Inheritance Tax (IHT) has made many headlines over recent months.

In this publication, we provide the most current information; set out circumstances in which exposure to IHT can arise, and examine what you can do to pass on your wealth and assets in line with your wishes.

Please note that for reasons of space, the term spouse refers here to both married couples and registered civil partners.

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