Q&As

Can the inheritance tax due on a failed PET of land/property be paid in instalments?

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Published on: 11 October 2022
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Section 227 of the Inheritance Tax Act 1984 (IHTA 1984) provides:

227 Payment by instalments—land, shares and businesses

(1) Where any of the tax payable on the value transferred by a chargeable transfer is attributable to the

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United Kingdom
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