For the purposes of this article we will look at the IHT charge payable on death which relates to the deceased’s estate.
With the introduction of the Finance Act 2006 the possibility of using lifetime planning for saving inheritance tax was severely restricted using lifetime settlements.
A survivorship clause is a clause in a will that makes a gift to a beneficiary conditional upon them surviving the testator by a set period of time.
About The Society of Will Writers
The Society of Will Writers is a non-profit making self-regulatory organisation whose primary objectives are the advancement, education and ethical standards within the will writing profession.
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