Welcome to our 62nd edition, just in time for Christmas. Linda is trying to make sure locums are ready for revalidation, Lucy explains sub-clinical hypo-thyroidism, Judith reckons a lot of Sessional GPs may benefit from coaching, Liz explains inheritance tax, Jason thinks hygiene guidelines have gone too far, Sonia has more careers, Sarah talks about being more open and lots of news from Sessional GP Groups from around the UK.
Inheritance tax is in general only payable on substantial gifts into Trusts or on death. The current rate is 40%. Lifetime gifts are normally PETs (potentially exempt transfers).
If you, or your parents, are looking to reduce eventual inheritance tax liabilities there are various simple opportunities available: