Inheritance Tax Threshold 2024 Scotland. Let’s take a closer look at the 7 year rule for inheritance tax in scotland. Should you die over the age of 75 not only will the unused pension pot face iht if over the threshold but the beneficiaries will pay.
Inheritance tax interest rates from october 1988 ‘capital transfer tax’ (inheritance tax thresholds) — 13 march 1975 to 17 march 1986 for england, wales, scotland and northern ireland The current rate of inheritance tax in scotland on death is 40% and 20% on lifetime transfers if it is possible to charge them.