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  2. Rossdale on Probate and Administration of Estates
  3. Death and Grant of Representation
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  5. Inheritance tax

Inheritance tax

Contents:

  • 16-020 Inheritance tax liability
  • 16-030 Estates exempt from inheritance tax
  • 16-040 Accounting for inheritance tax – timing
  • 16-050 Amount of inheritance tax
  • 16-060 Excepted estates – dispensing with an account for inheritance tax
  • 16-070 Claims to transfer the nil rate band between spouses
  • 16-080 Principal exemptions from inheritance tax at death
  • 16-090 Principal reliefs from inheritance tax
  • 16-100 Reliefs depending on the date of death
  • 16-110 Payment by instalments
  • 16-120 Variation or compliance with the testator’s wishes
  • 16-130 Adjustment to values for inheritance tax purposes following sale

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