Show Summary Details

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

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:
November 2024
Law Stated At:
31 October 2024
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 ...

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.