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Introduction Exempt lifetime transfers Potentially exempt transfers Chargeable lifetime transfers Valuing lifetime transfers Gifts with reservation Associated operations Same day additions to multiple trusts Calculating IHT Reporting chargeable lifetime transfers ...
Chapter 4: Lifetime transfers
- 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:
- January 2025
- Law Stated At:
- 31 October 2024
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