Charitable Bequests Print

A reduced rate of IHT of 36% applies where 10% or more of a deceased’s estate (after deducting any IHT exemptions, reliefs, and the nil rate band) is left to charity.

In the case of a married couple, where on the first death the estate, or the bulk of it is left to the survivor, it would probably be more tax efficient to review their wills to ensure that the charitable giving is made at the time of the death of the survivor when the greater amount of IHT is likely to be payable, or possibly better still during the lifetime of the survivor, if the survivor would be able to use the income tax reliefs available. (See section on Charitable Giving)

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