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Exceptions and exclusions from charge

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 Gifts made before 18 March 1986 Gifts which are exempt transfers De minimis exceptions Full consideration Provision for old age and infirmity Instruments of variation Non-UK assets of non-UK domiciliary ...

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