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Find out the rules for transferring the basic tax-free allowance (nil rate band) to a surviving spouse or civil partner.
Provides information on Inheritance Tax (IHT) cash receipts from estates and trusts and values of non-cash settlements of IHT liabilities. Previously listed under 'Revenue-based Taxes and Benefits: Inheritance Tax'.
If you already have the right or have probate (as an executor or administrator) you can start dealing with the estate. You may need to apply for the right to deal with the estate of the person who's died (also...
A trust is a way of managing assets (money, investments, land or buildings) for people - types of trust, how they are taxed, where to get help.
The zero response to an FOI asking for the number of inheritance disputes recorded by the CNC
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