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The proportionate or ‘exit’ charge during the first ten years

Inheritance Tax 2023/24

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:
February 2024
Law Stated At:
22 November 2023
Chapter 10: Relevant property trusts General considerations and the procedure Establishing the ‘hypothetical transfer’ Calculating the ‘effective rate’ Calculating the ‘appropriate fraction’ and the actual tax charge ...

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