Rory died on 3 March 2021 leaving his main residence worth

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Rory died on 3 March 2021 leaving his main residence worth £390,000 to his son,

and other cash and chattels of £430,000 to his daughter.

He had previously gifted £415,000 cash to his daughter on 1 May 2015.

Rory’s wife died previously. Her will left her share of the main residence to Rory, with

the balance of her estate split equally between their two children.

Requirement:

Calculate the Inheritance Tax due as a result of Rory’s death

It’s that simple.Pay only when you are satisfied.

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