Exemption, claim settled out of beneficiary's own resources

Legislation/Regulatory – FA89 s. 172(2) ; IHTA84 s. 29A

Gifts

Legislation/Regulatory – IHTA84 s. 37

Inheritance tax

Charities, gifts to

Commentary – Tax Reporter ¶645-600

Gifts

Commentary – Tax Reporter ¶630-850

Transfers between spouses

Commentary – Tax Reporter ¶645-150

Transfers to employee trusts

Commentary – Tax Reporter ¶646-600

Liabilities/debts outstanding at death

Legislation/Regulatory – FA86 s. 103
HMRC Guidance – IHTM04025 ; IHTM04064 ; IHTM11042 ; IHTM14180 ; IHTM14191 ; IHTM14231 ; IHTM14691 ; IHTM14721 ; IHTM14722 ; IHTM20522 ; IHTM26012 ; IHTM28001 ; IHTM28311 ; IHTM28361 ; IHTM28362 ; IHTM28363 ; IHTM28364 ; IHTM28365 ; IHTM28366 ; IHTM28367 ; IHTM28368 ; IHTM28369 ; IHTM28370 ; IHTM44106 ; IHTM44107