I4.264 IHT double charges relief

IHT, trusts and estates

I4.264 IHT double charges relief

Other reliefs on death

I4.264 IHT double charges relief

There may be relief under the IHT (Double Charges Relief) Regulations 19871, where the deceased made a transfer of value which was or has turned out to be chargeable, and:


    (a)     property subject to the transfer was subsequently given back to him and forms part of his death estate; or


    (b)     the transfer was a gift with reservation (see Division I3.4) and the property given remains subject to a reservation at the deceased's death and treated as part of his death estate, or


    (c)     his death estate is subject to

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