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Inheritance Tax (IHT)

No restrictions or changes to the IHT reliefs available.
The residence nil-rate band will increase as planned from 6 April 2019 up to £150,000.
The nil-rate band has remained frozen at £325,000 – the same rate since 2009.

IHT can be a complex matter, however planning can be undertaken to ensure your exposure to any liabilities is minimised.  If you would like to review your position please do not hesitate to contact one of our Tax Specialists on 01228 711888.