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
Venture Capital Schemes
Research & Development Relief
 
 
 

Inheritance Tax

Transfers made after 5 April 2011 and before 6 April 2012

  
Death rates  
Gross transfer
Rate %
Up to £325,000*
NIL
Over £325,000

40

*Unused nil rate band is transferable to spouse or civil partner.

Chargeable lifetime transfers are initially charged at 20%. Annual gifts of up to £3,000 per donor are exempt.

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© Malcolm J. Greer
3 Jesse Terrace, Reading, Berkshire, RG1 7RS
Tel: 01189 588535 ~ Fax: 01189 588535
Email: mjg@hi-nrg.co.uk