Charities

Commentary – Tax Reporter ¶645-400
Legislation/Regulatory – IHTA84 s. 23(2)

Transfers between spouses

Commentary – Tax Reporter ¶645-100
Legislation/Regulatory – IHTA84 s. 18(3)
HMRC Guidance – IHTM11042 ; IHTM11077 ; IHTM11091 ; IHTM11092 ; IHTM11093 ; IHTM11175