July 28, 2022

Gifts with reservation

The majority of gifts made during a person's life are not subject to tax at the time of the gift. These
July 21, 2022

Qualifying for residence nil rate band

The Inheritance Tax residence nil rate band (RNRB) is a transferable allowance for married couples and
May 26, 2022

Domicile and IHT

Domicile is a general legal concept which in basic terms is taken to mean the country where you
May 5, 2022

IHT business asset relief

There are a number of reliefs available that can reduce liability to IHT if you inherit the estate of
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