Tax Insider Tip: The IHT Tax Take Goes Up! Using Exemptions And Allowances

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The IHT threshold (or nil rate band), has been frozen at £325,000 since April 2009. Each individual’s estate gets this, and married couples (and civil partners) can generally transfer their unused allowance to the surviving spouse.

A new residence nil rate band (RNB) will come into effect at £100,000 per person from 6 April 2017, increasing by £25,000 a year until it reaches £175,000 in 2020-21.

As part of your 'three-free-issue' Tax Insider Trial, Tony Granger looks at some useful inheritance tax savings possibilities and tips.

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