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Payment of IHT

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 8: Compliance Lifetime transfers Due date: lifetime transfers Payment by instalments ‘Section 228’ shares Interest Loss of the instalment option The ‘Inland Revenue’ charge Payment of IHT on death IHT direct payment scheme Acceptance of property in lieu of tax (AIL) ...

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