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A guide to inheritance tax perks for the charitably-minded

A guide to inheritance tax perks for the charitably-minded

Broadly, Inheritance Tax (IHT) is payable on a deceased person’s net estate at a rate of 40%, after the deduction of any date of death liabilities, exemptions, reliefs, the IHT nil rate band (currently £325,000) and the new IHT Residence Nil Rate Band (to the extent that any of these are available).

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