減ずる the 相続物件 税金 重荷（を負わせる）

By Charlotte Beugge for MailOnline
Updated: 20:05 BST, 2 April 2010

The 相続物件 税金-解放する／自由な allowance is to be frozen at £325,000 for the next four years - 潜在的に 軍隊ing thousands more 広い地所s into this pernicious 税金.

相続物件 税金 is 告発（する），告訴（する）／料金d at 40 per cent on 広い地所s above the £325,000 税金-解放する／自由な 禁止（する）d. Couples have a £650,000 allowance between them.

比較して few 広い地所s - about 15,000 a year - 支払う／賃金 the 税金. But for those that do, 法案s can be 抱擁する.

（法などの）抜け穴: Gifts given for weddings are 免除された from the 税金

The 政府 is 推定する／予想するd to make £2.4billion from IHT in this 税金 year. And with the 禁止（する）d held at £325,000 until 2014/15, coupled with rising 株 and 所有物／資産／財産 prices, the 税金 take is 推定する／予想するd to rise by £70million in the coming year and by £170million in 2011/12.

But there are things you can do to make sure your friends and 親族s 相続する as much of your cash as possible.

Nicola Roberts of accountants Deloitte said: 'There are a number of 対策 you can take --and the sooner you start, the better.' Your 広い地所, for 相続物件 税金 目的s, is everything you own at the time of your death.

So that 含むs your home and its contents, 投資s and personal 所有／入手s, minus everything you 借りがある (含むing funeral expenses). 特に in the South East, high 所有物／資産／財産 prices mean that many will easily slip into the IHT 逮捕する unless they do some planning.

You can give as much as you like away and it will escape IHT if you 生き残る for seven years after making the gift. There is one proviso - you must not 保持する any 利益／興味 in the gift.

For example, you can't give away your house and still live in it rent-解放する／自由な. Such gifts are called 潜在的に 免除された 移転s. If you die between three and seven years of making the gift, then if 税金 is 予定, the 量 paid is 減ずるd.

So, if you die six years after making it, you'll 支払う／賃金 a fifth.

Some gifts are 解放する／自由な whenever you make them. A parent can give up to £5,000 as a wedding gift to their child, or £2,500 if you're a grandparent or £1,000 for any other 親族 or friend.

You can also give any number of small gifts up to a 最大限 of £250 and there is an 年次の 控除 of £3,000. You can't 追加する the small gifts on to others.

But you can 連合させる the wedding gifts with your 年次の 控除 - so a parent could give their child £8,000.

別居手当，扶養料 支払い（額）s are outside the 広い地所, as are gifts out of normal 支出 (say, for example, 正規の／正選手 月毎の 支払い（額）s to children at university).