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International Succession Laws

Edited by:
Nicola Saccardo and Piers Master, Charles Russell Speechlys LLP
Bloomsbury Professional
Publication Date:
April 2024
E3: England and Wales Introduction to UK inheritance tax Exemptions applying to lifetime transfers Potentially exempt transfers Immediately chargeable transfers Exemptions on death Conditional exemption for heritage items (IHTA 1984, ss 30–31) Reliefs Inheritance tax treatment of trusts created by will International aspects of taxes on death Double taxation Income tax and capital gains tax during administration of the estate ...

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