I am dealing with an estate whereby 36% of residue passes to charity, 64% to non-exempt beneficiaries. The estate is worth £1.4 million and only 1 NRB available of £325,000.
2 small cash legacies of £1000 to a church and £200 to a friend of the deceased.
I seem to be going around in circles with the grossing up and ensuring that I deal with this accordingly in the final distributions.
Does anyone have any useful guidance, or practical examples, other than what can be found on HMRC, PLC etc?
Any help would be appreciated.