Commentary

I4.563 Estate duty surviving spouse exemption

IHT, trusts and estates

I4.563 Estate duty surviving spouse exemption

I4.563 Estate duty surviving spouse exemption

If a person dies beneficially entitled to an interest in possession in property that bore estate duty on the death of that person's spouse before 13 November 1974 the settled property may be exempt under the transitional continuation of the estate duty surviving spouse exemption. For a full account see I5.921 onwards.

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