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Data Starter: Inheritance Tax in the UK since 1975

Elizabeth Veal

1st November 2024

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What share of estates are liable for paying IHT in the UK and how much revenue does IHT raise?

Using this IFS Tax Lab chart, answer the following questions:

1. Identify two significant features of the chart showing 'Share of estates at death liable' to pay IHT 1975-2021

2. Click on '(b) Revenue 2023-24 prices' link under the chart and use this revenue chart to calculate the percentage increase in revenue from IHT expected between 2010-11 and 2025-26 to two decimal places.

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Elizabeth Veal

Liz has taught Economics for over 25 years, including several years as Head of Economics at leading schools.

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