I3.601 Introduction

Division I3.6     Other taxes

For updates affecting this Division please see Part I0 Updates

IHT and other taxes—overview

I3.601 Introduction

This Division is concerned with taxes other than IHT that are relevant to gifts and other types of lifetime transfer of value. These taxes are not, however, dealt with in detail. The Division simply gives an outline of the other taxes which may interact with IHT. This Division is not concerned with CTT. The ways in which CTT was different from IHT in relation to lifetime transfers are summarised in I1.401.

The main other tax to consider is CGT, and it is

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