The current inheritance tax thresholds from the 12th October 2016 are as follows: Group Relationship  between the parties  Group   Threshold from 12/10/2016 to date A Son/daughter/minor Child of a deceased Child. Child also includes adopted children, step-children, long-term foster children (this is subject to conditions) and a child of a Civil Partner/minor Child of a deceased Child of a Civil Partner. Certain … Continue reading Inheritance tax change – a step in the right direction