Dear Yvonne

If you inherit say 115.000 Euros (50% of the taxable equity), after deducting the maximum allowance (16k Euros), you will be in the 15% tax rate, approximately.

Regarding the Wincham route I´m sure it suits specific cases but, as I pointed out to them, it certainly is no panacea! When one endorses just one legal option objectivity dissapears and with it, credibility (sorry Wincham, my opinion)