Inheritance Tax part 4

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  1. Avatar of kleesh147 kleesh147 says:
    October 18, 2012 at 11:49 pm

    thank you

  2. Avatar of wgk wgk says:
    October 5, 2012 at 9:24 pm

    Remember that the price of 18 per share applies to 8 Dec 2010.

    AND

    The price of 20 per share applies on the date of death – 1 April 2012 (assuming over that period of time the shares actually increased in value!!)
    :)

  3. Avatar of wgk wgk says:
    October 5, 2012 at 9:19 pm

    Example 2 p 145

    Lifetime transfers chargeable when made.

    As there was a PEP of 100,000 the previous year then shouldn’t the calculation be:

    150,000 @ 0%
    12,000 @ 25%

    Thanks in advance :)

  4. Avatar of hillas77 hillas77 says:
    June 11, 2012 at 2:23 pm

    Absolutely brilliant!! Thanks for that!

  5. Avatar of kathyatk2 kathyatk2 says:
    June 2, 2012 at 1:58 pm

    In example 1 Joe Kerr, why are the remaining shares valued at £20 per share when calculating the chargeable estate at death rather than the £18 per share calculated prior?

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