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C

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
C Calculation of tax lifetime transfers ’14-year backward shadow’ 4.27 generally 4.26 nil rate band 4.26 taper relief 4.28 transfer on death death estate 5.23 double tax relief 5.27 general 5.21 lifetime transfers 5.22 quick succession relief 5.26 transferable nil rate band 5.24 – 5.25 Capital gains tax relevant property trusts 10.4 Capital transfer tax generally 1.1 Care fees transferable nil rate band 3.34 Care workers exemptions for certain payments on death 5.5 Cash options estate on death 5.5 ‘Character appropriate’ Antrobus decision 13.35 generally 13.33 – 13.34 Golding decision 13.37 McKenna decision 13.36 Chargeable transfers death, on 1.12 generally 1.3 lifetime transfers generally 4.16 – 4.18 introduction 1.11 reporting 4.29 relevant property trusts,and 10.2 Charitable gifts accounts and return s 8.19 estate on death 5.5 estate planning 15.24 exempt property 1.20 generally 11.18 – 11.19 gifts with reservation 7.25 lifetime transfers 4.3 Chattel gifts gifts with reservation 7.4 Child ...

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