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Section 144(1) of the Inheritance Tax Act 1984 (IHTA 1984) applies where property comprised in a person's estate immediately before his death has been settled by his Will and, within two years of his death, an event occurs which would otherwise have given rise to a charge on that property under the provisions for settlements without a beneficiary-taxed interest in possession.
The consequences of IHTA 1984, s 144 applying are two-fold. First, there is no inheritance t
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Background to the Single RulebookHistorically, the European Commission (Commission) favours using Directives (rather than Regulations) to set out its legislation in respect of the financial services sector. However, Directives, allowing Member States greater flexibility in how they implement
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