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Chapter 7: Gifts with reservation of benefit Gifts made before 18 March 1986 Gifts which are exempt transfers De minimis exceptions Full consideration Provision for old age and infirmity Instruments of variation Non-UK assets of non-UK domiciliary ...
Exceptions and exclusions from charge
- 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
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