Documents related to 'IHT transferable nil rate band checklist'
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Flow chart- inheritance tax - gifts during lifetimeIf you give money, investments or other assets away it can trigger an immediate inheritance tax (IHT) charge. However, there are many exemptions and exceptions. If none of them apply it still does no... Read more
15 Dec 2020
IHT spouse's domicile electionWhere one spouse or civil partner is UK domiciled for inheritance tax (IHT) purposes (UK-dom) and the other is not (UK non-dom), the IHT spouse exemption for transfers is capped instead of unlimited. To remove the cap the... Read more
02 Jun 2017
Year-end tax planning checklist There are a number of tax allowances, exemptions and rate bands which if not utilised in one tax year cannot be carried forward for use in later years. Use our checklist to help you ensure that you're not missing out on... Read more
UPDATED12 Apr 2024
Failed potentially exempt transfer - fall in value claimGifts between individuals are potentially exempt transfers (PETs) for IHT purposes. This means that there's no IHT to pay at the time, but if you die within seven years the full value of the ... Read more
12 Dec 2016
