Interest rates for private client practitioners

A list of current interest rates that are useful for private client practitioners, with links to earlier rates. It includes interest on pecuniary legacies in a will and the statutory legacy for spouses and civil partners on intestacy, Court Funds Office rates on basic and special accounts, the Bank of England base rate, the official rate of interest (used to calculate the taxable benefit from beneficial loans and pre-owned assets) and interest on tax that is paid late or repaid.

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