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Chapter 1: Inheritance tax: introduction

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
Background Who is liable? What is chargeable to IHT? Cumulation and IHT threshold Rates of IHT Transfers of value Potentially exempt transfers Chargeable lifetime transfers IHT on death Excluded property, etc Exemptions—summary Taper relief: outline Quick succession relief: outline Double taxation relief Close companies ...

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