Home Page Link for Malcolm J. Greer - Chartered Certified Accountant and Registered Auditor. Regulated for a range of Investment Business Activities by the Association of Chartered Certified Accountants.
Income Tax Allowances
Income Tax Rates
National Insurance Contributions
Individual Savings Accounts
Capital Gains Tax
Corporation Tax
Car Benefit
Car Fuel Benefit
Tax-Free Mileage Allowances
Inheritance Tax
Stamp Taxes
Value Added Tax
Capital Allowances
Tax Credits
Registered Pension Schemes
Investment Reliefs
Fixed Rate Reductions: Unincorporated Businesses
Key Facts

Inheritance Tax

Nil-rate band1 325,000  325,000
Residence nil-rate band1 100,000 N/A
Rate of tax on excess
40%2 40%2
Chargeable lifetime transfers
20% 20%

Annual gifts of up to 3,000 per donor are exempt.

1Unused nil rate band is transferable to spouse or civil partner.
236% where 10% or more of the net estate is left to charity.

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Malcolm J. Greer
3 Jesse Terrace, Reading, Berkshire, RG1 7RS
Tel: 01189 588535 ~ Fax: 0118 919 7778