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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
H Hastings-Bass principle setting aside PETs, and 12.13 Health workers exemptions for certain payments on death 5.5 Help-to-buy ISAs generally 14.4 Heritage property generally 12.27 – 12.30 transferable nil rate band 3.11 Historic buildings, funds for exempt property 1.20 generally 11.23 gifts with reservation 7.25 lifetime transfers 4.3 HMRC toolkits IHT compliance 5.43 Holdover relief generally 13.1 Holiday lettings business property relief 13.17 Home advisers’ duty of care 16.4 – 16.5 annual tax on enveloped dwellings 16.2 – 16.3 ‘debt or charge’ schemes 16.48 – 16.53 discretionary trusts generally ...

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