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Chapter 4: Lifetime transfers

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
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 ...

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