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Chapter 17: Pre-owned assets

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
Introduction The pre-owned assets charge on land The pre-owned assets charge on chattels Pre-owned assets charge on intangible property comprised in settlor-interested settlements Scope of the pre-owned assets legislation Calculation of tax charge in relation to land Calculation of tax charge in relation to ...

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