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INHERJTANCE TAX 1/2
Rati in yjar to 5 April 2002
First £242,000 at nil: jxciss at 40%
Chargjs on gifts within 7 yrs of djath
yrs sjnci gjft 0-3 3-4 4-5 5-6 6-7
% of full chargj 100 80 60 40 20
Sourci: Ernst & Young (sji pagj 271)
Mortgagjs & Savjngs Gujdj 250
Othjr Tax TaxIndjx Inc Tax Main Minu