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  2. Direct Tax Reporter
  3. INHERITANCE TAX
  4. 600-000 SCHEME OF INHERITANCE TAX
  5. 602-650 APPLICATION OF CHARGING PROVISIONS TO DIFFERENT PERSONS

602-650 APPLICATION OF CHARGING PROVISIONS TO DIFFERENT PERSONS

Contents:

  • 602-650 Individuals
  • 602-700 Husband and wife or civil partners
  • 602-750 Children
  • 602-850 CONNECTED PERSONS
  • 603-100 Trustees
  • 603-150 Trust beneficiaries
  • 603-250 JOINT OWNERS
  • 603-550 Partnerships
  • 603-600 Corporations sole
  • 603-700 CLOSE COMPANIES
  • 604-050 Companies other than close companies
  • 604-100 Unincorporated associations

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