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Payment of IHT

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 Lifetime transfers Due date: lifetime transfers Payment by instalments ‘Section 228’ shares Interest Loss of the instalment option The ‘Inland Revenue’ charge Payment of IHT on death IHT direct payment scheme Acceptance of property in lieu of tax (AIL) ...

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