Show Summary Details

D

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
D De minimis exceptions gifts with reservation 7.28 pre-owned assets charge 17.25 – 17.26 Death, IHT on accounts and returns 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 agricultural property relief chargeable and exempt estate 5.30 estate planning 15.23 allocation of burden of tax 5.38 – 5.39 asset valuations generally 5.19 related property 5.20 business property relief chargeable and exempt estate 5.30 estate planning 15.23 calculation of tax 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 chargeable and exempt estate agricultural property relief 5.30 allocation of burden of tax 5.38 – 5.39 business property relief 5.30 construing wills 5.42 division of residuary estate between exempt and chargeable gift s 5.40 – 5.41 grossing up 5.32 – 5.37 introduction 5.28 partly exempt gifts ...

If you would like to access this content, but you are not currently a subscriber, please sign up for a free trial here. If you already subscribe to this service please login here.