Learning Material Sample

Personal taxation

5. Inheritance Tax

Learning Outcome 1 Understand the UK tax system as relevant to the needs and circumstances of individuals and trusts: Explain the main features of Inheritance Tax

In general terms, inheritance tax is a cumulative tax which is charged on transfers of property made during an individual’s lifetime and on the estat...

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...qual to the increase in value to the donees. However, there are situations where this can differ.

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