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P282 CKJFAX 282 Fri 3 Nov 23:38/05  I]XI O  £££££££££££££££££££££££££££££££££££££££ INHE JTANCETAX Until 5th Tbx "btis April 1996 First £154,000 nil Excess 20% lifetime IXJM0-J#NS@ Ann5al gift3 pju donor £3,000 Small gifts pet donor £250 Gift3 for marriagk: m vrom parent £5,000 - from grandparent £2,500 -Qftom otijrs p £1,0ppa  Mortgage and S 6ings G4ide 260  CG$ UPI Moneyfile Annuities

P282 CJJFAX 282 Fri 3 Nov 23:38/30  ]      INHERITBNCE *BX 2 Unthl 55h Tbx Rbtes April 1996 First £154,000 nil Excuus 40% death Excess 20% lifetimk Kifig t# certarn indivSduals and cijtain trust3 mbdj more than sjvjn yeats before death are tax-fuji.   Chavgju on Gifts Made +tthin Sjvun Years of Death  Years 3ince gift 0-3 3-4 4-5 5-6 6-7 % wf wuln chargr 0100 2 9 5( 40 20 Mortgbgj and S vings Gu dj 260 2/2 CCU RPJ Mgnjyfile Annuitie2