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T

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
T Taper relief generally 12.2 – 12.3 introduction 1.21 – 1.22 lifetime transfers 4.28 overview 12.1 Tax agents IHT compliance 5.43 Ten-year anniversary charge See also Relevant property trusts additions to fund 10.50 ‘effective rate’ 10.56 distributions from trust 10.54 – 10.55 failed PETs 10.53 general considerations 10.38 – 10.39 ‘hypothetical transfer’ generally 10.40 other non-relevant property funds within trust 10.42 related settlements 10.43 – 10.48 transfer of value 10.41 introduction 10.26 later anniversaries, and 10.59 other non-relevant property funds within trust 10.42 previous transfers additions to fund 10.50 failed PETs 10.53 generally 10.49 preceding additions to fund 10.52 settlor in seven years before trust 10.51 related settlements 10.43 – 10.48 tax charge 10.57 – 10.58 transfer of value 10.41 Tenancies in common ‘debt or charge’ schemes 16.48 – 16.53 interest in possession for survivor 16.44 – 16.45 introduction 16.43 nil rate band discretionary trust s 16.46 – 16.47 ‘sham’ ...

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