Inheritance Tax: An Overview
Inheritance tax (IHT) is charged on chargeable transfers made by an individual during their life and on the value of their estate on death.
Tax is charged at 40% on death and at 20% on lifetime chargeable transfers to the extent that a person's estate or the lifetime transfer exceeds the nil-rate band. There are various reliefs and exemptions available which can reduce the overall amount of IHT due.
Please click here (PDF) to read more.
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Jonathan Conder
Partner
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戴伦士
合伙人 — 英国伦敦，注册外地律师（英格兰及威尔士）
香港
Jordan Ellis
Partner
迪拜
Alastair Glover
Partner – Head of Private Wealth, Middle East
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Suzanne Johnston
Partner - Head of Private Wealth, Singapore
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Ronnie Myers
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Beatrice Puoti
Partner - Head of Private Wealth, London
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James Quarmby
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Michael Rutili
Partner
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Carolyn O'Sullivan
Senior Knowledge Lawyer
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