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L

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
L Land post-death relief 12.17 – 12.18 pre-owned assets charge calculation 17.14 generally 17.3 – 17.6 valuation of assets development value 6.26 – 6.27 discounts 6.28 generally 6.22 – 6.25 Landed estates business property relief 13.14 Late filing penalties 8.53 Late payment penalties 8.52 Lease carve-out schemes family home 16.8 pre-owned assets 17.1 Letter of wishes See also Relevant property trusts generally 10.71 introduction 10.3 Liabilities on death amount 5.13 – 5.18 funeral expenses 5.16 general 5.9 – 5.11 guarantee debts 5.12 Schedule IHT419 5.18 valuation 5.13 – 5.18 Liability for tax generally 8.1 Liability of individuals generally 1.2 Life insurance policies deemed potentially exempt transfers 4.5 interest in possession trusts 9.41 protected gifts 14.28 settled gifts 7.22 valuation of assets ‘back-to-back’ arrangements 6.14 – 6.15 lifetime transfers 6.12 transfers on death 6.13 Life interest trusts See also Relevant property trusts family home 16.31 – 16.32 generally 10.15 ‘Lifetime debt’ ...

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