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Chargeable and exempt estate

Inheritance Tax 2023/24

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:
February 2024
Law Stated At:
22 November 2023
Chapter 5: IHT on death Introduction Terminology Interaction with business and agricultural property relief Partly exempt gifts Grossing-up Allocating the burden of tax Re Benham’s Will Trust and Re Ratcliffe Construing wills ...

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