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Accounts and returns

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 The forms Compliance Lifetime transfers Excepted transfers and terminations Excepted transfers Excepted terminations Excepted settlements A trap for unwary trustees Transfers on death and failed PETs Reporting lifetime transfers after death: the duty of care Normal expenditure out of income Personal effects Estimates ...

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