Finance Bill 2012 will provide for a 10% reduction in the rate of IHT, where 10% or more of a deceased person's net estate is left to charity. The Society of Trust and Estate Practitioners (STEP) has produced a model clause which can be adopted by those individuals who wish to leave a legacy that qualifies for the new relief.
Finance Bill 2012 will provide for a 10% reduction in the rate of IHT, where 10% or more of a deceased person's net estate is left to charity. The Society of Trust and Estate Practitioners (STEP) has produced a model clause which can be adopted by those individuals who wish to leave a legacy that qualifies for the new relief.
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