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278/1 CEEFAX1 Fri 2 Dec CEEFAX.TV
INHERITANCE TAX 1/2
Rate in year to 5 April 2010
First £325,000 at nil: excess at 40%
Charges on gifts within 7 yrs of death
yrs since gift 0-3 3-4 4-5 5-6 6-7
% of full charge 100 80 60 40 20
When a surviving spouse or civil
partner dies after 09/10/2007 the
inheritance tax nil rate band available
on that death rises by any unused
proportion of the nil rate band of the
spouse or civil partner who died first.
Source: Ernst & Young LLP (see p271)
Your Money 250 Headlines 200

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