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Wills and Inheritance Tax


Inheritance tax (IHT) is levied on a person’s estate when they die and on certain gifts made during an individual's lifetime. We set out the principles.


Generally speaking, we are all free to dispose of our assets as we want to. However, the law does provide protection for people who have been financially dependant on the deceased. This protection comes in the shape of the Inheritance (Provision for Family and Dependants) Act 1975; known as the Inheritance Act.