An introduction to estate planning for married couples

UK inheritance tax (IHT) carries a headline rate of 40 per cent and can be a heavy burden on a family following a death. But if you’re married or in a registered civil partnership with a same-sex partner, you can ensure that your family don’t pay more tax than necessary.

This note assumes a standard textbook situation and gives a basic sketch of how some routine steps can save the family money.

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