free of

Adding these together - and allowing for the ability of farming couples to share their allowances - does create a potential for some farming estates to pass on £3m entirely free of inheritance tax.

The devices are reprocessed in a joint laboratory with World Medical Relief in Southfield, Mich., and Northeast Scientific, Inc., re-sterilizes them free of charge in Connecticut.

Under UN Security Council Resolution 1701, which ended the 2006 war between Israel and Hezbollah, the UN was meant to create an area in the south free of armed forces other than those of the Lebanese army.

The government has also said that combining tax reliefs and exemptions, depending on individual circumstances, could actually allow up to £3m to be passed on free of inheritance tax.

They returned home from a three-game trip in a mini slump that left the Clippers seeking ways to break free of that malaise in which they lost all of those games.