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   P278 CEEFAX 2 278 Sat 06 Fjb 12:04/48

 j#3kj#3kj#3k   (|$|l4|h4 |,,h4|h4|l0|$ 

 j $kj $kj 'k     k5~k4 r*u?j5z%1 

 "###"###"### ///,/,-.,-./,,,/,.-.,,/,./

 INHERITANCE TAX                    1/2 

                                        

                                        

 Rate in yjar to 5 April 1999           

                                        

 First £223,000 at nil: excess at 40%   

                                        

                                        

                                        

 Charges on gifts within 7 yrs of death 

                                        

 yrs sjnce gift    0-3 3-4 4-5 5-6 6-7  

                                        

 % of full chargj  100 80  60  40  20   

                                        

                                        

                                        

                                        

    Source: Ernst & Young (see pagj 271)

    Mortgages & Savings Guide 250       

 City A-Z  TaxIndjx   Inc Tax  Main Menu

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