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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
N National heritage transfers generally 11.4 introduction 4.3 National purposes gifts exempt property 1.20 generally 11.22 gifts with reservation 7.25 lifetime transfers 4.3 National Savings Bank deposits excluded property 1.13 National Savings Certificates excluded property 1.13 Net value business property relief 13.23 Nil rate band (NRB) See also Transferable nil rate band accounts and return s 8.7 cumulation, and 1.4 – 1.5 debt or ...

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