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Scope and effect of the GWR rules

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 7: Gifts with reservation of benefit Scope of GWR rules ‘Property’ and ‘gift’ Effect of GWR rules GWR and spouse exemption Gifts of interests in land ‘Tracing’ GWRs Settled gifts and GWR ...

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