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Chapter 15: Wills and estate planning

Inheritance Tax 2023/24

Mark McLaughlin, CTA (Fellow) ATT (Fellow) TEP , Iris Wünschmann-Lyall, MA (Cantab) TEP , Chris Erwood, CTA ATT TEP , and Stephen Howe
Bloomsbury Professional
Publication Date:
February 2024
Law Stated At:
22 November 2023
General nil rate band planning The residence nil rate band Wills for married couples or civil partnerships BPR and APR Gifts to charities on death Post-death variations – instruments of variation Post-death variations – disclaimers Post-death variations – trust variations Post-death variations – precatory trusts ...

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