– see also Potentially exempt transfers; Transfers of value

Affecting more than one property

Legislation/Regulatory – IHTA84 s. 265

Calculation of tax

Agricultural property relief

Commentary – Tax Reporter ¶612-050

Business property relief

Commentary – Tax Reporter ¶612-050

Death within seven years

Commentary – Tax Reporter ¶611-800

Exemptions, availability

Commentary – Tax Reporter ¶612-000

Generally

Commentary – Tax Reporter ¶611-750

Potentially exempt transfers and other transfers within seven-year period

Commentary – Tax Reporter ¶611-900

Taper relief

Commentary – Tax Reporter ¶611-850

Certificate of discharge

Legislation/Regulatory – IHTA84 s. 239
HMRC Guidance – IHTM35153 ; IHTM35165 ; IHTM35213

Close companies

Legislation/Regulatory – IHTA84 s. 94(1)
HMRC Guidance – IHTM04067 ; IHTM16248

Companies

Cumulation principle

Commentary – Tax Reporter ¶604-250

Generally

Commentary – Tax Reporter ¶601-550

Cumulation principle

Legislation/Regulatory – IHTA84 s. 7(1)

Death within seven years of

Rate of tax where rate reduced

Legislation/Regulatory – IHTA84 Sch. 2, para. 2

Tapered relief

Legislation/Regulatory – IHTA84 s. 7(4)
HMRC Guidance – IHTM11282

Double charges

Legislation/Regulatory – SI 1987/1130 reg. 7

Excepted transfers, delivery of accounts

Legislation/Regulatory – SI 2008/605

Exempt to limited extent

Legislation/Regulatory – IHTA84 s. 2(2)
HMRC Guidance – IHTM14141

Exempt transfers

Commentary – Tax Reporter ¶601-600

Football pools syndicates

Legislation/Regulatory – SP E14

Historic buildings

Legislation/Regulatory – IHTA84 s. 32

Liability for tax

– see Liability for tax

Lifetime transfers, determination whether or not

Commentary – Tax Reporter ¶607-050
HMRC Guidance – IHTM04023 ; IHTM04027

Meaning

Commentary – Tax Reporter ¶601-500 ; Tax Reporter ¶643-000
Legislation/Regulatory – IHTA84 s. 2(1)
HMRC Guidance – IHTM04021 ; IHTM04027

Multiple in one day

Legislation/Regulatory – IHTA84 s. 266
HMRC Guidance – IHTM14591

Scottish partnerships

Commentary – Tax Reporter ¶601-550

Transfers partly chargeable/partly exempt

Commentary – Tax Reporter ¶601-650

Trustees

Commentary – Tax Reporter ¶603-100

Value transferred, measurement

Commentary – Tax Reporter ¶607-300

Voidable transfers

Legislation/Regulatory – IHTA84 s. 150
HMRC Guidance – IHTM14890 ; IHTM30353 ; IHTM30372 ; IHTM35046

Works of art

Legislation/Regulatory – IHTA84 s. 32