Show Summary Details

Export to Word


International Succession Laws

Edited by:
David Way and Mark Bridges
Bloomsbury Professional
Publication Date:
January 2023

Introduction to UK inheritance tax


As inheritance tax is a UK tax, reference should be made to E3: England and Wales at para E3.41 et seq. It should be noted, however, that Northern Ireland has unique systems of land letting known as ‘conacre’ and ‘agistment’, that may attract 100 per cent Agricultural Property Relief. Specialist local advice should therefore be sought where appropriate.