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Toxic inheritance? More paperwork for charities from April 2012

Overview

The Government's much-publicised change to the inheritance tax legislation provided a reduced rate of IHT to the estate of those people who leave at least 10 per cent of their net estate to charity. As this change is due to come into force for deaths on or after 6 April 2012, only time will tell whether this change will have the desired effect of encouraging more people to leave part of their estate to charity.


Mishcon de Reya outline the thinking behind this significant legislation change, how it's likely to affect the charity sector and specifically, deeds of variation.


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Categories related to Charities