There are no updates in your specified update period.
Chapter: 2 - Inheritance Tax Mitigation: The Basics
The charities exemption
2.2.8
This is an exemption which applies to gifts on death just as to lifetime gifts (IHTA 1984 s23). However, one advantage of lifetime gifts of course is the possibility of Gift Aid income tax relief, both basic rate recovery for the charity and higher rate relief for the donor. See 12.2 and 12.3.


