The deemed transfer of value made on death (see ¶16030) is liable to be charged to IHT. The tax also applies to potentially exempt lifetime transfers which are made less than seven years before the death of the transferor and to transfers inter vivos which do not qualify as ‘potentially exempt transfers’ (see ¶16105). The tax also applies to settled property.

Certain dispositions are not charged to IHT (see ¶16045).

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