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Thresholds, main reliefs and exemptions.
* A lower rate of 36% applies where 10% or more of a deceased person's net estate is left to charity.
All lifetime transfers not covered by exemptions and made within seven years of death will be added back into the estate for the purpose of calculating the tax payable. Tax attributable to such transfers is then subject to Taper Relief:
* Unquoted companies include those listed on AIM
06 Apr 2017
Income tax rates, personal allowances, trusts etc.
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