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Inheritance Tax (IHT) is in the news at the moment, with speculation that we could see big changes to it announced in the Autumn Statement on November 22nd. IHT is currently payable at a rate of 40% on the value of your estate which exceeds £325,000. There is no IHT to pay if your estate is worth less than this threshold, which is also known as the nil-rate band. So, for example, if your estate is worth £425,000, inheritance tax of £40,000 would be payable (40% of the £100,000 in excess of the £
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