• At-a-glance
• Administration of Tax
• Personal Taxation
• Employment Taxation
• Business Tax
• Corporation Tax
• Capital Gains
• Savings and Investments
  
• Inheritance Tax
  
• Charities
  
• Trusts
• Anti-avoidance
• Value Added Tax
• Stamp Taxes
• Insurance Premium Tax
• Environmental Taxes
• Excise Duties
• Landline Duty

INHERITANCE TAX

Inheritance Tax Nil Rate Band

As already announced in the 2009 Pre-Budget Report, the inheritance tax nil rate band will remain at the current level of £325,000 for the 2010/11 tax year.  This freeze will now be extended so that the nil rate band will remain at £325,000 until the end of 2014/15.