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E

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
E Effluxion of time relevant property trusts 10.3 18-to-25 trusts See also Bereaved minors trusts See also Relevant property trusts chargeable amount 10.11 conditions 10.8 deemed potentially exempt transfers 4.12 generally 10.7 interest in possession trusts 9.31 introduction 10.5 notional transfer 10.14 problem areas 10.9 relevant fraction 10.12 settlement rate 10.13 tax charge 10.10 Elective domicile generally 2.6 – 2.7 Emergency personnel estate on death 5.5 generally 11.26 introduction 11.5 Employee trusts exempt property 1.20 generally 11.24 – 11.25 gifts with reservation 7.25 lifetime transfers 4.3 Enterprise Investment Scheme (EIS) lifetime planning 14.7 Entry charge See also Relevant property trusts introduction 10.16 migration from old regime 10.23 – 10.25 simple cases 10.17 – 10.22 Environmental Land Management Scheme (ELMS) agricultural property relief 13.52 Equity release commercial sale 16.17 – 16.18 ‘downsizing’ 16.16 introduction 16.14 loan or mortgage 16.15 pre-owned assets charge 17.24 ‘trading down’ 16.16 Estate agency fees liabilities on ...

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