C

    Inheritance tax - General principles - Transfers of value - Dispositions which are not transfers of value - Expenditure for family maintenance - 55250

    Expenditure incurred during lifetime for the maintenance of family members does not constitute a transfer of value in any of the following circumstances: - one party to a marriage pays for the maintenance...

    IHT and trusts for your children’s education

    Paying for the welfare and education of your children is expensive. However, until you spend the money it stays part of your estate for IHT purposes. Is there a more IHT-efficient alternative...

    The tax cost of having no will

    The rules that determine what happens to your estate if you die without a will can have serious knock-on effects for Inheritance Tax (IHT) purposes. What steps should you take now to avoid IHT problems...