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.
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Key Facts

Inheritance Tax


17/18
 16/17
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