How Inheritance Tax is charged [IHTM04000]

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

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