"GB" wrote in message
...


There is a reduction in inheritance tax if the inheritor dies within 5
years.

http://www.hmrc.gov.uk/CTO/customerguide/page13-2.htm

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Firstly this is only for married couples (or civil partnerships).
Secondly this is reduction on the IHT payable because of the
inheritors death.

IHT is paid by the estate. Except for transfers to spouse or
charity, there are no reductions for the status of the inheritor.

But surely there is still Quick Succession Relief?

It seems you are right.

I didn't read it properly

Thanks

tim