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