I1.119 Estate Duty—Regime For Spouses

Home / Simons-Taxes /IHT, trusts and estates /Part I1 Outline of and history to current IHT regime /Division I1.1 A brief history of inheritance taxes /A brief history of inheritance taxes / I1.119 Estate duty—regime for spouses

Commentary

IHT, trusts and estates

As detailed in I1.117 there was no spouse exemption under estate duty where the death was on or before 21 March 1974. A spouse exemption of £15,000 applied for deaths between 22 March 1972 to 12 November 1974.

This became

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