Owners of some of the UK’s largest and most valuable estates have fast-tracked the transfer of property to their heirs over fears that inheritance tax reliefs could be tightened under a Labour government, advisers said.
Inheritance tax is charged at 40 per cent on the value of an individual’s estate at death, above a tax-free exemption of ￡325,000, but various reliefs can legitimately be used to reduce the liability.
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