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<p>There are several inheritance tax (IHT) reliefs and these have different policy
purposes. Transfers between spouses, including civil partners, are exempt from IHT.
Taken together with the IHT nil-rate band, these exemptions are designed to allow
most estates to be passed on to beneficiaries without an inheritance tax liability.
More targeted exemptions and reliefs have different purposes including encouraging
charitable giving, ensuring that businesses and farms do not have to be broken up
to pay the liability and ensuring estates of those in the armed services and our emergency
services who die in active service are exempt from inheritance tax.</p><p> </p>
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