Inheritance tax tables

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For those who either inherit or have sufficient money to leave to others, this table shows you the thresholds and rates of inheritance tax. 

INHERITANCE TAX Earnings   2013 to 2015 (£) Since October 2007, married couples, including those in civil partnerships, have been able to combine individual allowances.Since April 2012 a reduced rate of 36% applies where 10% or more of the net estate is left to charity. Threshold   £325,000 Lifetime gifts For gifts between individuals no tax is payable at time of gift. When death occurs with seven years of making the gift, the tax bill tapers off. Years between gift and tax 0-3 3-4 4-5 5-6 6-7 Reduction in tax 0% 20% 40% 60% 80%

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