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Chapter 14: Lifetime planning

Inheritance Tax 2024/25

Authors:
Mark McLaughlin, CTA (Fellow) ATT (Fellow) TEP , Iris Wünschmann-Lyall, MA (Cantab) TEP , Chris Erwood, CTA ATT TEP , and Stephen Howe
Publisher:
Bloomsbury Professional
Publication Date:
November 2024
Law Stated At:
31 October 2024
Use available reliefs and exemptions Individual Savings Accounts (ISAs), Inherited ISAs, Lifetime ISAs, Flexible ISAs and Innovative Finance ISAs Shares listed on the Alternative Investment Market (AIM) and other tax efficient investments Outright gifts Disabled persons trusts Protected gifts without trusts Traditional protected gifts ...

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