Month: July 2020

Charitable Legacies and Inheritance Tax Liability

The number of estates leaving charitable legacies fell from 37,637 to 33,120 between 2018 and 2019, the first decline in a decade, according to Smee & Ford’s Legacy Trends Report 2020. Reported total legacy income was GBP2.9 billion in the year, down from GBP3 billion in each of the previous two years. Charitable estates were …

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