Inheritance Tax Planning

Inheritance Tax (IHT) was introduced in its present form in 1986 but much of the legislation is actually much older and dates back to 1974 when it was known as “Capital Transfer Tax”. Its roots however go back much further still to the old system of “Estate Duty”. It is payable by all UK Domiciled individuals on both their worldwide and UK assets and by Non Domiciled Individuals on their UK based assets.


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