Commentary

I4.101 Introduction to the charge of death

IHT, trusts and estates

I4.101 Introduction to the charge of death

Part I4     Transfers on death

Contents of Part I4

I4.1     The charge to IHT on death

I4.1A     Calculation of IHT on death

I4.2     Exemptions and reliefs on death

I4.3     Property sold or valueless after death

I4.4     Post-death rearrangements

I4.5     Death and other taxes

Division I4.1     The charge to IHT on death

Contributing author
MALCOLM GUNN CTA

For updates affecting this Division please see Part I0 Updates

An overview of the charge on death

I4.101 Introduction to the charge of death

Inheritance tax is charged on the value transferred by a chargeable transfer1, which is a transfer of value

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial