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Chapter 14: Lifetime planning

Inheritance Tax 2022/23

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
Edition:
1st edition
Publication Date:
January 2023
Law Stated At:
17 November 2022
Use available reliefs and exemptions Individual Savings Accounts (ISAs), Inherited ISAs, Lifetime ISAs, Flexible ISAs and Innovative Finance ISAs Shares listed on the Alternative Investment Market (AIM) and other tax efficient investments Outright gifts Disabled persons trusts Protected gifts without trusts Traditional protected gifts ...

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