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G

Inheritance Tax 2023/24

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
Publication Date:
February 2024
Law Stated At:
22 November 2023
G Gaming debts estate on death 5.10 General anti-abuse rule (GAAR) lifetime transfers 4.25 ‘General’ exemptions charitable gifts 11.18 – 11.19 civil partnership exemption 11.16 – 11.17 employee trusts 11.24 – 11.25 housing associations, gifts to 11.21 introduction 11.4 maintenance funds 11.23 national purposes, gifts for 11.22 political gifts 11.20 spouse exemption 11.16 – 11.17 summary 11.4 Gifts exempt property 1.20 share of interest in family home, of change of circumstances 16.24 – 16.25 joint occupation ...

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