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The IWC Glossary

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When an estate qualifies to pay inheritance tax, certain parts of the estate or perhaps all of the estate could be exempt, for example if you leave everything to your spouse or civil partner then there will no inheritance tax as spouses and civil partners are exempt form paying inheritance tax.
In addition if you leave everything above the nil rate band to charity there would be no inheritance tax  to pay as charities are also exempt from paying inheritance tax. 
See also
  • Excepted Estates
  • Inheritance Tax
  • Nil rate band
  • Our dedicated web page

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