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Inheritance Tax Made Simple by Andrew Komarnyckyj

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1.22 Wills

At one time wills played a vital role in inheritance tax planning for many people. The importance of wills has been reduced since the introduction of the transferable nil-rate band, but they nevertheless continue to have an important role to play. Even if IHT were not an issue, a will would be a critical document for most people to make. Some kind of basic understanding of wills is therefore essential for anyone considering tax planning.

This section is not intended to give you anything resembling a comprehensive understanding of wills, merely to equip you with the minimum amount of knowledge that you will require in order to get to grips with the concept of wills.

The basic issues that you will need to be aware of are as follows: ...

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