NRB

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Basic Intro to Inheritance Tax

Inheritance Tax (IHT) doesn’t apply to every deceased’s estate, only to estates with a chargeable transfer. Note that a chargeable transfer can happen within seven years of the death of the deaceased. To calculate IHT, the first £325,000 falls within the nil rate band (NRB). As mentioned, this limit includes tranfers done pre-death. There are … Continue reading

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