|
|
|
|
| |
|
Chargeable Transfers |
Death Rate
% |
Lifetime Rate
% |
2008/09
£’000 |
2007/08
£’000 |
| Nil |
Nil |
0 - 312 |
0 - 300 |
| 40 |
20 |
Over 312 |
Over 300 |
| |
|
|
|
|
Reliefs |
|
|
|
|
| Annual exemption |
£3,000 |
Marriage |
- parent |
£5,000 |
| Small gifts |
£250 |
|
- grandparent |
£2,500 |
| |
|
|
- bride/groom |
£2,500 |
| |
|
|
- other |
£1,000 |
|
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To find out how Chapman Robinson & Moore can help your business either call 01865 379272, or click here to arrange a free Confidential Business Analysis.
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