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F

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
F Failure to file penalties 8.46 ‘Fall in value’ relief generally 12.12 Family home advisers’ duty of care 16.4 – 16.5 annual tax on enveloped dwellings 16.2 – 16.3 appointing an interest in possession 16.42 ‘debt or charge’ schemes 16.48 – 16.53 discretionary trusts generally 16.33 points to note 16.36 – 16.41 Statement of Practice 16.34 – 16.35 ‘double trust’ arrangements 16.10 – 16.11 ‘downsizing’ 16.16 equity release commercial sale 16.17 – 16.18 ‘downsizing’ 16.16 introduction 16.14 loan or mortgage 16.15 ‘trading down’ 16.16 estate planning introduction 16.27 ...

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