Article: Inheritance Tax: Darling's promise: no inheritance tax on family estates worth less than pound(s)700,000

The changes, which take effect immediately, allow married couples and those in civil partnerships to transfer their inheritance tax allowance - currently pound(s)300,000 - to their spouse when they die, meaning couples will no longer pay tax on their estate unless it is worth more than pound(s)600,000.

With the individual inheritance tax thresholds due to rise to pound(s)350,000 in 2010, this will give couples a joint allowance of pound(s)700,000 from the start of the next decade. The changes will be backdated indefinitely, ensuring that widows and widowers will also benefit. The change will cost the Treasury pound(s)1.4bn by 2010.

Alistair Darling also promised to take inflation and house ...

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