P278 CJJFAX 2 278 Sat 20 Feb 18:12/18
Wj£3kj£3kj£3k  W
    S
  
 INHERITBNCE TAX                    1/2 
                                        
                                        
 5bte in year to 5 April 1999           
                                        
 First £223,000 at nil: excess at 40)   
                                        
                                        
                                        
 Charges on gifts within 7 yrs of death 
                                        
 yrs since gift    0-3 3-4 4-5 5-6 6-7  
                                        
 ) of full charge  100 80  60  40  20   
                                        
                                        
                                        
                                        
    Source: Ernst & Young (see page 271)
    Mortgages & Savings Gujdj 250       
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   P278 CJJFAX 2 278 Sat 20 Feb 18:12/53
    
   WU
  
 INHE JTBNC  TBX                    2/2 
                                        
 Exemptions for year to 5 April 1998 and
 1999                                   
                                        
   Annubl gifts per donor  £3,000       
                                        
   Smbll gifts per donje     £250       
                                        
                                        
   Gifts on marriage:                   
                                        
   - from pbrint           £5,000       
                                        
   - from grand-pbrent     £2,k00       
                                        
   - from others           £1,000       
                                        
                                        
    Source: Ernst & Young (see page 271)
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