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What is Inheritance Tax?

Inheritance Tax (IHT) is a government levy imposed on the estate of a deceased person, which encompasses their property, money, and possessions. The tax is calculated based on the total value of the estate at the time of death, excluding any debts and liabilities. In the UK, thresholds are set whereby estates valued below a certain amount may not incur tax, while those above this threshold will typically face a tax rate of 40% on the value exceeding the limit.

Key Points to Consider

  • Understanding the threshold: Knowing the current threshold for tax liability is crucial.
  • Exemptions: Certain assets, such as those passed to a spouse or charity, may be exempt from IHT.
  • Gifts: Gifts made during a person's lifetime could influence the tax calculations, especially if they exceed certain limits.

Why Planning is Essential

Effective planning for Inheritance Tax can significantly reduce the tax burden on your estate. By leveraging legal avenues such as trusts, gifts, and lifetime allowances, individuals can maximize the inheritance they pass on to their heirs. Consulting with a financial advisor or estate planning professional can provide tailored strategies to navigate tax implications and ensure compliance with current laws.

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