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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
I IHT100 generally 8.2 IHT400 generally 8.2 Immediate post-death interest (IPDI) care fees, and 3.34 estate on death 5.2 generally 9.9 relevant property trusts 10.5 termination 9.20 transferable nil rate band care fees 3.34 generally 3.36 Incidence of tax generally 8.1 Incorrect returns penalties 8.47 – 8.48 Index-linking joint ownership of family home 16.52 Individual savings accounts (ISAs) generally 14.4 Infirmity, provision for gifts with reservation 7.31 Ingram schemes interests in land rule s 7.11 Inheritance Tax Toolkit IHT compliance 5.43 Inherited ISAs generally 14.4 Inland Revenue charge generally 8.33 Instalment payments generally 8.29 interest 8.31 loss of option 8.32 section ...

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