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The special charge under section 70

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 Background to the special charge The rate of charge Variations on the rate of charge When the special charge will apply following FA 2006 Letter of wishes ...

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