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The special charge under section 70

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 10: Relevant property trusts Background to the special charge The rate of charge Variations on the rate of charge When the special charge will apply following FA 2006 Letter of wishes ...

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