Show Summary Details
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 ...
Chapter 1: Inheritance tax: introduction
- 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
- Publication Date:
- November 2024
- Law Stated At:
- 31 October 2024
If you would like to access this content, but you are not currently a subscriber, please sign up for a free trial here. If you already subscribe to this service please login here.