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Scope and effect of the GWR rules

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 7: Gifts with reservation of benefit Scope of GWR rules ‘Property’ and ‘gift’ Effect of GWR rules GWR and spouse exemption Gifts of interests in land ‘Tracing’ GWRs Settled gifts and GWR ...

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