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Archives: Practice Areas


In a Discretionary Trust, the trustees have the discretion over whether to pay out the income to any beneficiary or to accumulate it in the trust and add it to the capital.
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Inheritance Tax

Inheritance Tax (IHT) is a levy that is to be paid on any estate over the value of £325,000 for a single person or £650,000 for a couple these are known as the Nil Rate Bands.
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