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Accounts and returns

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 8: Compliance The forms Compliance Lifetime transfers Excepted transfers and terminations Excepted transfers Excepted terminations Excepted settlements A trap for unwary trustees Transfers on death and failed PETs Reporting lifetime transfers after death: the duty of care Normal expenditure out of income Personal effects Estimates ...

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