I1.501 Introduction

Division I1.5     Overview of current IHT regime

For updates affecting this Division please see Part I0 Updates

Scope of current IHT regime

I1.501 Introduction

For the latest New Development, see ND.1160.

The purpose of this Division is to give a brief overall view of IHT. This is both to provide an introductory overview of IHT for readers who are not very familiar with the tax, and to provide those who are familiar with it with help in finding the part of the narrative (Parts I1–I11) they want. Full cross-references to the narrative and statutory references are provided.

IHT applies to acts and

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