With property values going up and more ways to save tax efficiently, the value of Estates continue to grow.

Lambert Chapman’s top tips for cutting Inheritance Tax (IHT) are:

Make Tax Exempt Gifts

  • Pay £250 to anyone under the Small Gifts Exemption and
  • Up to £3,000 in total per year under the Annual Exemption.
  • Gifts in contemplation of marriage.
  • Gifts from excess income.

Make Charitable donations

Why not make gifts to your favouirite charities?  Regular standing orders can be set up or one off contributions. Not only are these exempt from inheritance tax but also can reduce your tax liability. Under the Gift Aid Scheme the charity can also benefit from an additional 20%.

Set up a Trust

You can invest cash, property or investments into a Trust for the benefit of others (not yourself, your spouse or your minor children) and the value will fall outside your Estate, after seven years have passed.

Invest In Life Insurance

If you know the value of your Estate and have determined the likely tax liability on your death, why not take out life insurance to cover this cost? This will inevitably ease the burden on your beneficiaries and as a capital expense will reduce your Estate. The cost of insurance increases the older you are and so it may become prohibitive if left too late.

Spousal Gifts and Wills

Gifts to spouses are also exempt but would be negated if your Wills leave all assets to each other.  A regular review of your Will is important to make sure it fits with current legislation, as well as your personal circumstances.  These can change over the years, on marriage, birth of children or grandchildren, divorce or re-marriage.

At Lambert Chapman we are happy to discuss your inheritance tax position and can include in the discussions not only you and your spouse or civil partner but your wider family members.  This will help to ensure that when the time comes everybody is aware of the position and consideration has been given to minimising any tax impacts.

Lucy Orrow - Lambert Chapman Senior Tax Manager
> Posted by Lucy Orrow

 

 

 

 

 

Disclaimer: The views expressed in this article are the personal views of the Author and other professionals may express different views. They may not be the views of Lambert Chapman LLP. The material in the article cannot and should not be considered as exhaustive. Professional advice should be sought in connection with any of the issues contained in the article and the implementation of any actions.
Lambert Chapman Chartered Accountants

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