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General exemptions

Inheritance Tax 2023/24

Mark McLaughlin, CTA (Fellow) ATT (Fellow) TEP , Iris Wünschmann-Lyall, MA (Cantab) TEP , Chris Erwood, CTA ATT TEP , and Stephen Howe
Bloomsbury Professional
Publication Date:
February 2024
Law Stated At:
22 November 2023
Chapter 11: Exemptions and excluded property Spouse or civil partnership exemption Gifts to charities Gifts to political parties Gifts to housing associations Gifts for national purposes Transfers to maintenance funds for historic buildings Transfers of shares or securities by an individual to an employee trust ...

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