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Inheritance Tax (IHT)

The general planning for IHT is simple. Die owning as little as possible, by making lifetime gifts where appropriate. Try to secure assets that qualify for zero or reduced rates of IHT. If possible, leave your estate to an exempt beneficiary. Consider life cover (written outside your estate) to provide funds in the event of unexpectedly early demise. These fundamentals are the same for any estate, whether you’re the man (or woman) in the street or a billionaire.

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