Inheritance Tax – Summary

Inheritance tax (IHT) is levied on a person’s estate when they die, and certain gifts made during an individual’s lifetime. Read our summary by downloading our factsheet below:

Inheritance Tax Avoidance – Pre-Owned Assets

Inheritance tax (IHT) was introduced nearly 40 years ago and broadly charges tax on certain lifetime gifts of capital and estates on death. Find out more by downloading our factsheet below: