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Inheritance Tax (IHT) is paid when a person's estate is worth more than £325,000 when they die - exemptions, passing on property. Sometimes known as death duties.
Inheritance Tax is a tax on the estate (the property, money and…
You can pass a home to your husband, wife or civil partner when you die.…
Inheritance Tax may have to be paid after your death on some gifts you’ve…
If your permanent home (‘domicile’) is abroad, Inheritance Tax is only…
Advice for attorneys and court-appointed deputies about giving gifts on behalf of another person.
Legal guidance for professional deputies and attorneys on the rules about giving gifts on behalf of the person they act for.
Holdover relief on gifts means you do not pay Capital Gains Tax (CGT) when you give away business assets and some shares - eligibility, how it works, how to claim it
Find out which gifts count towards the value of the estate, how to value them and work out how much Inheritance Tax may be due.
Tax and reporting rules for employers providing gifts to employees
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
Find out about Import VAT and Customs Duty when you send gifts into the UK.
Quantitative research into the incidence of gifting in the British population, how it varies across different demographics, and awareness of Inheritance Tax rules.
Intermediaries that collect donations for charities can get authority from a donor to Gift Aid all their donations in a year.
Find out about the types of fundraising donations that charities and community amateur sports clubs (CASCs) can and cannot claim Gift Aid on.
This series brings together all documents relating to Gifts given
Find how to claim top-up payments on small donations up to £30 if you’re a charity or community amateur sports club (CASC).
Use the IHT403 with form IHT400 if the deceased had given away or 'transferred' any assets, such as cash, property or land.
Don’t include personal or financial information like your National Insurance number or credit card details.
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