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IHT—valuation principles and particular types of property
IHT consequences of lifetime transfers
An individual made a gift of a share of a property within seven years of death. How should the gifted share be valued for the purposes of calculating the inheritance tax (IHT) liability arising as a consequence of the individual's death?
The deceased solely owned the property in which they lived with their brother. In 2008, the deceased gifted half of the property for no consideration to their brother so that they owned the property as joint tenants. They both continued to
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