Accountancy for growth

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Inheritance Tax – Budget 20 March 2013

Inheritance Tax (IHT): nil-rate band The IHT nil-rate band has been frozen at £325,000 until 2017-18. Inheritance Tax for non-domiciled spouses Should a spouse or civil partner be domiciled outside the UK, from 6 April 2013 they can elect to be treated as domiciled in the UK for the purposes of Inheritance Tax (IHT). The […]