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Scope and effect of the GWR rules

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 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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