Commentary

I3.101 Occasion of charge

IHT, trusts and estates

I3.101 Occasion of charge

Part I3     Lifetime transfers

Contents of Part I3

I3.1     The transfer of value

I3.2     Value transferred by transfer of value

I3.3     Exemptions and reliefs for lifetime transfers

I3.4     Gifts with reservation

I3.5     Calculating the tax on lifetime transfers

I3.6     Other taxes

I3.7     Pre-owned assets

Division I3.1     The transfer of value

Updated by
MALCOLM GUNN CTA

For updates affecting this Division please see 'Binder 8 updates'

The transfer of value—overview

I3.101 Occasion of charge

The most common IHT charge is on death. It is (broadly speaking, and subject to exceptions) a charge on the property devolving from the ownership of a

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