Pria Mehta

Pria is a solicitor at Penningtons LLP, having qualified in 2008. She specialises in all aspects of private client work including wills, powers of attorney, probate and tax planning and is a student member of the Society of Trust and Estate Practitioners.
Contributed to


IHT—the charge on death
Practice Note

This Practice Note provides an overview of UK inheritance tax (IHT). It considers when IHT is charged (broadly on a transfer of value made by an individual other than an exempt transfer), the meaning of ‘estate’ and ‘excluded property’, the territorial scope of IHT, the rate of IHT and relevant terms and issues, such as potentially exempt transfers (PETs) gifts with reservation of benefit (GWR or GROB) and pre-owned asset tax (POAT or POA charge).

Practice areas


  • Contributing Author

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