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Inheritance Tax 2022/23

Mark McLaughlin, CTA (Fellow) ATT (Fellow) TEP , Iris Wünschmann-Lyall, MA (Cantab) TEP , Chris Erwood, CTA ATT TEP , and Stephen Howe
Bloomsbury Professional
1st edition
Publication Date:
January 2023
Law Stated At:
17 November 2022
V Valuation and see Valuation of assets agricultural property relief transfer 13.44 – 13.47 value for relief 13.48 – 13.51 business property relief net value 13.23 introduction 13.19 shares 13.20 – 13.22 liabilities at death 5.13 – 5.18 pre-owned assets charge 17.17 transferable nil rate band 3.19 ...

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