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  • Inheritance tax charitable giving

    My Will requests that 10% of my net estate is given to a charity, and so a reduced rate of inheritance tax (currently 36%) is applicable to the remainder of my estate. It also puts in place a Protective Property Trust (PPT) for my main asset - my house - which on my death allows my partner (Tenant in Common with a 50% share) to stay in the house for a specified period: 1. When is inheritance tax due? Is it on my death, or when the PPT ends, or both? and 2. If further inheritance tax is due at the end of the PPT, how is it ensured that it is at the reduced rate of 36% as a result of the charitable giving on my death?