Contents:

• [IHTM04001] IHTM04001 – How Inheritance Tax is charged: summary
• [IHTM04010] IHTM04010 – How Inheritance Tax is charged: history
• [IHTM04021] IHTM04021 – Structure of the charge: main charging provisions
• [IHTM04022] IHTM04022 – Structure of the charge: how a disposition becomes a chargeable transfer
• [IHTM04023] IHTM04023 – Structure of the charge: what is a disposition?
• [IHTM04024] IHTM04024 – Structure of the charge: what is a transfer of value?
• [IHTM04025] IHTM04025 – Structure of the charge: what is a deemed transfer of value?
• [IHTM04026] IHTM04026 – Structure of the charge: what is an exempt transfer?
• [IHTM04027] IHTM04027 – Structure of the charge: what is a chargeable transfer?
• [IHTM04028] IHTM04028 – Structure of the charge: what is the value transferred?
• [IHTM04029] IHTM04029 – Structure of the charge: what makes up a person's estate?
• [IHTM04030] IHTM04030 – Structure of the charge: what is property?
• [IHTM04031] IHTM04031 – Structure of the charge: what is meant by beneficially entitled?
• [IHTM04032] IHTM04032 – Structure of the charge: how the meaning of estate is extended
• [IHTM04033] IHTM04033 – Structure of the charge: how meaning of estate is restricted
• [IHTM04034] IHTM04034 – Structure of the charge: what is a general power?
• [IHTM04035] IHTM04035 – Structure of the charge: what is general power property?
• [IHTM04041] IHTM04041 – Transfers on death: the charging provisions
• [IHTM04042] IHTM04042 – Transfers on death: deemed transfer on death
• [IHTM04043] IHTM04043 – Transfers on death: what makes up the estate on death
• [IHTM04044] IHTM04044 – Transfers on death: what is the value transferred on death?
• [IHTM04045] IHTM04045 – Transfers on death: valuing property together
• [IHTM04046] IHTM04046 – Transfers on death: changes in value by reason of the death
• [IHTM04051] IHTM04051 – Lifetime transfers: the charging provisions
• [IHTM04052] IHTM04052 – Lifetime transfers: what is a person?
• [IHTM04053] IHTM04053 – Lifetime transfers: what is an individual
• [IHTM04054] IHTM04054 – Lifetime transfers: the loss to the transferor's estate
• [IHTM04055] IHTM04055 – Lifetime transfers: loss to estate greater than the value of property given
• [IHTM04056] IHTM04056 – Lifetime transfers: loss to estate less than value of property given
• [IHTM04057] IHTM04057 – Lifetime transfers: what is a potentially exempt transfer?
• [IHTM04058] IHTM04058 – Lifetime transfers: when is a gift made to another individual or to a specified trust?
• [IHTM04059] IHTM04059 – Lifetime transfers: when does property becomes comprised in the estate of an individual?
• [IHTM04060] IHTM04060 – Lifetime transfers: when is the estate of another individual increased?
• [IHTM04061] IHTM04061 – Lifetime transfers: transfers that cannot be potentially exempt transfers
• [IHTM04062] IHTM04062 – Lifetime transfers: woodlands subject to a deferred Estate Duty charge
• [IHTM04063] IHTM04063 – Lifetime transfers: deemed transfers that are potentially exempt transfers
• [IHTM04064] IHTM04064 – Lifetime transfers: deemed potentially exempt transfers
• [IHTM04065] IHTM04065 – Lifetime transfers: purchase of a policy linked with an annuity
• [IHTM04066] IHTM04066 – Lifetime transfers: what is the value transferred by a potentially exempt transfer?
• [IHTM04067] IHTM04067 – Lifetime transfers: what is an immediately chargeable transfer?
• [IHTM04068] IHTM04068 – Lifetime transfers: transfer of value by a close company
• [IHTM04069] IHTM04069 – Lifetime transfers: alteration in the share capital of a close company
• [IHTM04070] IHTM04070 – Lifetime transfers: what is the value transferred by an immediately chargeable transfer?
• [IHTM04071] IHTM04071 – Lifetime transfers: introduction to gifts with reservation of benefit
• [IHTM04072] IHTM04072 – Lifetime transfers: the charging provisions for gifts with reservation of benefit
• [IHTM04073] IHTM04073 – Lifetime transfers: what is the value transferred by a gift with reservation of benefit?
• [IHTM04081] IHTM04081 – Settled property: introduction
• [IHTM04082] IHTM04082 – Settled property: the charging provisions for an interest in possession trust on death
• [IHTM04083] IHTM04083 – Settled property: the charging provisions for an interest in possession trust during lifetime
• [IHTM04084] IHTM04084 – Settled property: the charge where an interest in possession comes to an end
• [IHTM04085] IHTM04085 – Settled property: the charge where an interest in possession is disposed of.
• [IHTM04086] IHTM04086 – Settled property: the charge where the value of settled property is reduced
• [IHTM04087] IHTM04087 – Settled property: changes to settled property where IHT is not charged on an interest in possession trust
• [IHTM04088] IHTM04088 – Settled property: the charge where an interest in possession comes to an end following a potentially exempt transfer
• [IHTM04089] IHTM04089 – Settled property: the charge when both a close company and interest in possession are involved
• [IHTM04090] IHTM04090 – Settled property: transfer by a close company apportioned to trustees
• [IHTM04091] IHTM04091 – Settled property: alteration in a close company's capital apportioned to trustees
• [IHTM04092] IHTM04092 – Settled property: the charge where a close company is entitled to an interest in possession
• [IHTM04093] IHTM04093 – Settled property: what is the value transferred when an interest in possession ceases?
• [IHTM04094] IHTM04094 – Settled property: other valuation issues when an interest in possession ceases
• [IHTM04095] IHTM04095 – Settled property: the charging provisions for discretionary trusts
• [IHTM04096] IHTM04096 – Settled property: charges on property held in discretionary trusts
• [IHTM04097] IHTM04097 – Settled property: what is value of property held in discretionary trusts on which tax is charged?
• [IHTM04098] IHTM04098 – Settled property: charges on special trusts
• [IHTM04099] IHTM04099 – Settled property: charges on accumulation and maintenance trusts
• [IHTM04100] IHTM04100 – Settled property: charges on employee and newspaper trusts
• [IHTM04101] IHTM04101 – Settled property: charges on protective trusts
• [IHTM04102] IHTM04102 – Settled property: charges on trusts for disabled persons
• [IHTM04103] IHTM04103 – Settled property: charges on temporary charitable trusts
• [IHTM04104] IHTM04104 – Settled property: maintenance funds for historic buildings
• [IHTM04111] IHTM04111 – Heritage property: summary
• [IHTM04112] IHTM04112 – Heritage property: when a charge to tax arises
• [IHTM04113] IHTM04113 – Heritage property: chargeable events under IHTA84/S32
• [IHTM04114] IHTM04114 – Heritage property: exceptions to the charge under IHTA84/S32
• [IHTM04115] IHTM04115 – Heritage property: chargeable events under IHTA84/S32A
• [IHTM04116] IHTM04116 – Heritage property: exceptions to the charge under IHTA84/S32A
• [IHTM04117] IHTM04117 – Heritage property: special situations
• [IHTM04118] IHTM04118 – Heritage property: double charges
• [IHTM04121] IHTM04121 – Woodlands: Summary
• [IHTM04122] IHTM04122 – Woodlands: the deferred charge
• [IHTM04141] IHTM04141 – Provisions which exclude the Inheritance Tax Act
• [IHTM04142] IHTM04142 – Scheme Payments
• [IHTM04151] IHTM04151 – Dispositions that are not transfers of value: introduction
• [IHTM04200] IHTM04200 – Dispositions by close companies for the benefit of employees
• [IHTM04210] IHTM04210 – Waiver or repayment of an amount of remuneration
• [IHTM04220] IHTM04220 – Waiver of dividends
• [IHTM04230] IHTM04230 – Grant of an agricultural tenancy
• [IHTM04240] IHTM04240 – Changes in the distribution of the deceased's estate
• [IHTM04250] IHTM04250 – Refund to trustees of Income Tax repayments received by settlor
• [IHTM04161] IHTM04161 – Dispositions not intended to confer bounty: outline of IHTA84/S10
• [IHTM04162] IHTM04162 – Dispositions not intended to confer bounty: application of the relief
• [IHTM04163] IHTM04163 – Dispositions not intended to confer bounty: IHTA84/S10 qualified or excluded
• [IHTM04164] IHTM04164 – Dispositions not intended to confer bounty: definitions
• [IHTM04165] IHTM04165 – Dispositions not intended to confer bounty: first condition – gift not intended
• [IHTM04166] IHTM04166 – Dispositions not intended to confer bounty: second condition – arm's length transaction
• [IHTM04167] IHTM04167 – Dispositions not intended to confer bounty: application to settled property
• [IHTM04171] IHTM04171 – Dispositions for the maintenance of the transferor's family: outline of IHTA84/S11
• [IHTM04172] IHTM04172 – Dispositions for the maintenance of the transferor's family: definitions
• [IHTM04173] IHTM04173 – Dispositions for the maintenance of the transferor's family: maintenance of a spouse or civil partner
• [IHTM04175] IHTM04175 – Dispositions for the maintenance of the transferor's family: maintenance of the transferor's children
• [IHTM04176] IHTM04176 – Dispositions for maintenance of the transferor's family: maintenance of other people's children
• [IHTM04177] IHTM04177 – Dispositions for the maintenance of the transferor's family: care or maintenance of a dependent relative
• [IHTM04178] IHTM04178 – Dispositions for the maintenance of the transferor's family: meaning of a dependent relative
• [IHTM04179] IHTM04179 – Dispositions for maintenance of the transferor's family: meaning of incapacity
• [IHTM04180] IHTM04180 – Dispositions for maintenance of the transferor's family: dispositions satisfying IHTA84/S11 in part
• [IHTM04181] IHTM04181 – Dispositions for the maintenance of the transferor's family: application to settled property
• [IHTM04191] IHTM04191 – Dispositions allowable for income tax or conferring retirement benefits: outline of IHTA84/S12
• [IHTM04192] IHTM04192 – Dispositions allowable for income tax or conferring retirement benefits: deductions allowable for income tax
• [IHTM04193] IHTM04193 – Dispositions allowable for income tax or conferring retirement benefits: provision by employers for employee's retirements
• [IHTM04251] IHTM04251 – Excluded property: introduction
• [IHTM04260] IHTM04260 – Foreign `unsettled` property
• [IHTM04261] IHTM04261 – Savings of individuals domiciled in Channel Islands or Isle of Man
• [IHTM04262] IHTM04262 – Holdings in Open End Investment Companies (OEICs) and Authorised Unit Trusts (AUTs)
• [IHTM04263] IHTM04263 – Decorations, medals and awards
• [IHTM04271] IHTM04271 – Foreign settled property: introduction
• [IHTM04272] IHTM04272 – Foreign settled property: when the settlement was made
• [IHTM04273] IHTM04273 – Foreign settled property: the settlor's domicile
• [IHTM04274] IHTM04274 – Foreign settled property: identifying settled property
• [IHTM04281] IHTM04281 – Reversionary interests: introduction
• [IHTM04282] IHTM04282 – Reversionary interests: purchased reversions
• [IHTM04283] IHTM04283 – Reversionary interests: reversion under own or spouse's/civil partners's settlement
• [IHTM04284] IHTM04284 – Reversionary interests: lease for life
• [IHTM04285] IHTM04285 – Reversionary interests: interest subject to an annuity
• [IHTM04286] IHTM04286 – Reversionary interests: reversions and foreign issues
• [IHTM04291] IHTM04291 – Government securities in foreign ownership: introduction
• [IHTM04293] IHTM04293 – Government securities in foreign ownership: exclusion from charge to IHT
• [IHTM04294] IHTM04294 – Government securities in foreign ownership: type of security and ownership
• [IHTM04295] IHTM04295 – Government securities in foreign ownership: ordinary residence
• [IHTM04296] IHTM04296 – Government securities in foreign ownership: domicile
• [IHTM04297] IHTM04297 – Government securities in foreign ownership: close company with an interest in possession
• [IHTM04298] IHTM04298 – Government securities in foreign ownership: relevant property trusts and FOTRA gilts
• [IHTM04299] IHTM04299 – Government securities in foreign ownership: conversion to FOTRA gilts and the relevant property trust charge
• [IHTM04300] IHTM04300 – Government securities in foreign ownership: anti- avoidance provisions
• [IHTM04301] IHTM04301 – Government securities in foreign ownership: exclusion of interest on FOTRA gilts
• [IHTM04302] IHTM04302 – Government securities in foreign ownership: exclusion of repayment of Income Tax on FOTRA gilts
• [IHTM04303] IHTM04303 – Government securities in foreign ownership: reversionary interest in FOTRA gilts
• [IHTM04304] IHTM04304 – Government securities in foreign ownership: FOTRA gilts in unadministered estates
• [IHTM04305] IHTM04305 – Government securities in foreign ownership: FOTRA gilts as partnership assets
• [IHTM04306] IHTM04306 – Government securities in foreign ownership: list of FOTRA securities in issue at 5 April 1998
• [IHTM04321] IHTM04321 – Property of visiting forces: introduction
• [IHTM04322] IHTM04322 – Property of visiting forces: qualifying persons
• [IHTM04323] IHTM04323 – Property of visiting forces: protection of domicile and residence
• [IHTM04324] IHTM04324 – Property of visiting forces: designated countries
• [IHTM04331] IHTM04331 – Value left out of account: introduction
• [IHTM04360] IHTM04360 – Settled property to which the settlor's spouse, civil partner, widow(er) or surviving civil partner is entitled
• [IHTM04380] IHTM04380 – Value left out of account: foreign currency bank accounts
• [IHTM04390] IHTM04390 – Value left out of account: overseas pensions
• [IHTM04410] IHTM04410 – Value left out of account: interest in possession as remuneration for services as trustee
• [IHTM04341] IHTM04341 – Estate Duty surviving spouse exemption: summary
• [IHTM04343] IHTM04343 – Estate Duty surviving spouse exemption: application on death
• [IHTM04344] IHTM04344 – Estate Duty surviving spouse exemption: application to lifetime events
• [IHTM04345] IHTM04345 – Estate Duty surviving spouse exemption: procedures where relief is due
• [IHTM04346] IHTM04346 – Estate Duty surviving spouse exemption: procedures where relief is not due
• [IHTM04351] IHTM04351 – Reverter to settlor: introduction
• [IHTM04352] IHTM04352 – Reverter to settlor: limitations on the relief
• [IHTM04353] IHTM04353 – Reverter to settlor: statutory restrictions on relief
• [IHTM04371] IHTM04371 – Woodlands: introduction
• [IHTM04373] IHTM04373 – Woodlands: the conditions for relief
• [IHTM04374] IHTM04374 – Woodlands: the death estate
• [IHTM04375] IHTM04375 – Woodlands: the election
• [IHTM04376] IHTM04376 – Woodlands: beneficial entitlement under special types of interest
• [IHTM04377] IHTM04377 – Woodlands: European Economic Area (EEA) – deaths on or after 22 April 2009
• [IHTM04378] IHTM04378 – Woodlands: European Economic Area (EEA) – retrospective application for deaths before 22 April 2009
• [IHTM04421] IHTM04421 – Compensation for wrongs suffered during World War II: ex-gratia payment to Britons held as prisoners of war by the Japanese
• [IHTM04422] IHTM04422 – Compensation for wrongs suffered during World War II: payments to slave or forced labourers or other victims of the German Nationalist Socialist (Nazi) regime
• [IHTM04423] IHTM04423 – Compensation for wrongs suffered during World War II: how to apply the relief
• [IHTM04441] IHTM04441 – Legal background: the concept of beneficial ownership (England, Wales & Northern Ireland)
• [IHTM04442] IHTM04442 – Legal background: connected persons
• [IHTM04470] IHTM04470 – Legal background – the meaning of property
• [IHTM04451] IHTM04451 – Estate Duty surviving spouse exemption: introduction
• [IHTM04452] IHTM04452 – Estate Duty surviving spouse exemption: duty treated as paid in full on the first death
• [IHTM04453] IHTM04453 – Estate Duty surviving spouse exemption: restriction on exemption because of non-payment of duty
• [IHTM04454] IHTM04454 – Estate Duty surviving spouse exemption: part of fund not dutiable on the first death
• [IHTM04455] IHTM04455 – Estate Duty surviving spouse exemption: treatment of income
• [IHTM04456] IHTM04456 – Estate Duty surviving spouse exemption: payment of duty 'in respect of' any 'settled property' since the date of 'the settlement'
• [IHTM04457] IHTM04457 – Estate Duty surviving spouse exemption: meaning of competent to dispose
• [IHTM04458] IHTM04458 – Estate Duty surviving spouse exemption: powers where the person is competent to dispose
• [IHTM04459] IHTM04459 – Estate Duty surviving spouse exemption: powers where the person is not competent to dispose
• [IHTM04460] IHTM04460 – Estate Duty surviving spouse exemption: powers exercisable by will or by deed
• [IHTM04461] IHTM04461 – Estate Duty surviving spouse exemption: power to appropriate capital
• [IHTM04462] IHTM04462 – Estate Duty surviving spouse exemption: benefits under intestacy (England & Wales)
• [IHTM04463] IHTM04463 – Estate Duty surviving spouse exemption: benefits under intestacy and legal rights (Scotland)
• [IHTM04464] IHTM04464 – Estate Duty surviving spouse exemption: examples for competency to dispose
• [IHTM04465] IHTM04465 – Estate Duty surviving spouse exemption: meaning of parties to a marriage
• [IHTM04311] IHTM04311 – Finance (No 2) Act 2017 changes: UK residential property
• [IHTM04312] IHTM04312 – Finance (No 2) Act 2017 changes: close companies and partnerships
• [IHTM04313] IHTM04313 – Finance (No 2) Act 2017 changes: relevant loans
• [IHTM04314] IHTM04314 – Finance (No 2) Act 2017: disposals of company interests, partnership interests, relevant loans and repayments of relevant loans
• [IHTM04315] IHTM04315 – Finance (No 2) Act 2017 changes: double taxation arrangements
• [IHTM04316] IHTM04316 – Finance (No 2) Act 2017 changes: targeted anti-avoidance rule and Inland Revenue charge
• [IHTM04317] IHTM04317 – Finance (No 2) Act 2017 changes: commencement provisions