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A

Inheritance Tax 2022/23

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
Edition:
1st edition
Publication Date:
January 2023
Law Stated At:
17 November 2022
A Acceptance of property in lieu payment of tax 8.36 Accounts and returns See also Returns death, on estimates 8.15 generally 8.10 normal expenditure out of income 8.12 – 8.13 personal effects 8.14 reporting lifetime transfers after death 8.11 developments compliance 8.3 forms 8.2 estimates 8.15 excepted settlements 8.8 excepted terminations generally 8.7 introduction 8.5 excepted transfers generally 8.6 introduction 8.5 exempt transfers 8.7 fixed value funds 8.7 fixed-value transfers 8.6 introduction 8.2 lifetime transfers, on excepted settlements 8.8 excepted terminations 8.7 excepted transfers 8.6 generally 8.4 – 8.5 reporting after death 8.11 trustees, and 8.9 nil rate band 8.7 normal expenditure out of income 8.12 – 8.13 personal effects 8.14 reporting lifetime transfers after death 8.11 small transfers 8.7 trustees, and 8.9 uncertain value transfers 8.6 variable value funds 8.7 Accumulation and maintenance trusts See also Age 18-to-25 trusts See also Bereaved minors trusts See also Relevant property trusts ...

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