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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
B ‘Back-to-back’ arrangements life policies 6.14 potentially exempt transfers 4.5 Bank accounts valuation of assets 6.21 Bare trusts generally 8.16 Basic Payment Scheme (BPS) agricultural property relief 13.52 Bereaved minors trusts See also Age 18-to-25 trusts See also Relevant property trusts conditions 10.6 generally 10.6 interest in possession trusts 9.31 introduction 10.5 problem areas 10.9 Bereavement questionnaire IHT compliance 5.43 ‘Brexit’ agricultural property ...

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