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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
S Seed Enterprise Investment Scheme (EIS) lifetime planning 14.7 Settled life policies generally 10.17 Settled property estate on death 5.2 excluded property generally 1.14 introduction 1.13 gifts with reservation agricultural property relief 7.23 business property relief 7.23 insurance policies 7.22 interest in possession trusts 7.19 introduction 7.18 settlor as trustee 7.21 tracing 7.20 interest in possession and see Interest in possession case law developments 9.3 – 9.5 disposal 9.11 ...

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