Is the nil rate band change bad news for charities? Charlotte Watts When an individual dies, the starting point is that everyone’s estate is liable to inheritance tax at 40 per cent. This is important to charities as gifts to them are exempt from inheritance tax. If someone does not wish to pay inheritance tax on their estate, one way of avoiding it is to leave legacies to charities.

What trustees should consider in order to maximise the effectiveness of their charity's branches