Abatement
Exemption, claim settled out of beneficiary's own resources
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