Middle classes to escape death duty as threshold rises to £1m | Daily Mail Online
When a house is inherited,if it is valued at more than a stated limit,the inheritors must pay Death Duties.
There are a number of ways round it with careful planning and a bit of luck! One is to move ownership to the children over a seven year period. The luck involved is staying alive for the 7 years !!
Another way is to 'gift' the house into a limited company with the parents and hildren as directors. If you register the company in Scotland, but live in England or Wales, you can even claim rent allowance, as a tenant!
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