Inheritance Tax

Inheritance Tax nil-rate band, residence nil-rate band, gifts and the seven-year rule, business and agricultural property relief, trusts, estate planning

7 articles

azta journal

Understanding the Seven-Year Inheritance Tax Rule in the UK

Discover how the seven-year rule affects UK inheritance tax on lifetime gifts, how taper relief reduces rates, and how to use annual tax-free allowances.

14 July 20266 min read