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Particular assets

Inheritance Tax 2022/23

Authors:
Mark McLaughlin, CTA (Fellow) ATT (Fellow) TEP , Iris Wünschmann-Lyall, MA (Cantab) TEP , Chris Erwood, CTA ATT TEP , and Stephen Howe
Publisher:
Bloomsbury Professional
Edition:
1st edition
Publication Date:
January 2023
Law Stated At:
17 November 2022
Chapter 6: Valuation of assets Life policies Discounted gift arrangements Quoted shares and securities Unit trusts Unquoted shares and securities Joint property Development value Discounts Settled property Gifts with reservation Other assets Values ‘ascertained’ Liabilities and guarantees ...

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