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Chapter 4: Lifetime transfers

Inheritance Tax 2024/25

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
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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