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Online Update – January 2023

Inheritance Tax 2022/23

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
Edition:
1st edition
Publication Date:
January 2023
Law Stated At:
17 November 2022
Online Update – January 2023 Main Points 1.4 Cumulation and IHT threshold – Reference to the nil rate band and residence nil band being fixed at £325,000 and £175,000 respectively for the tax years 2026/27 and 2027/28. 3.1/3.27 Transferable nil rate band - Reference to the nil rate band being fixed at £325,000 until April 2028. 3.42 Residence nil rate band - Reference ...

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