Do we 直面する an extra IHT 法案?

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The probate valuation of my grandfather's house was £250,000 but the sale value is 推定する／予想するd to be £365,000.

As we have paid the 相続物件 税金 on the probate valuation are we now to 支払う／賃金 IHT on the extra £115,000?

Other 資産s 量d to £53,000 and he died on 31 May 2005 RJM, Flitwick, Bedfordshire

John Ierston, 上級の partner at UHY Hacker Young, repli es: You will have to 支払う／賃金 資本／首都 伸び（る）s 税金 on the extra £115,000, but rather than 支払う／賃金 CGT you could instead 選ぶ to 支払う／賃金 相続物件 税金 (IHT) on that 量 using form IHT 38, however that will いっそう少なく 税金-efficient.

In this 事例／患者 both IHT and CGT would be payable at 40% by the personal 代表者／国会議員s, but they have an 年次の 控除 of £8,800 for CGT, so the 付加 IHT 予定 will be the greater 量.

The IHT payable on £115,000 would be £46,000, the CGT a 最大限 of £42,480. Consider moving the 所有物／資産／財産 into the 受益者s own 指名するs before sale to 減ずる the CGT 率.

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