Inheritance Tax Rates

[apd]

Group Threshold from 1/1/2010 to 7/12/2010 41,481
Group Threshold from 8/12/2010 to 31/12/2010 33,208
Group Threshold from 1/1/2011 33,208

Hi,

If a relative died in Nov 2010 but Will is not finished probate and inheritance is not paid until 2011, which threshold should be used?

thanks

 

[Nige]

the threshold and tax rate applicable are those in force at the date of death.