Cumulation of transfers
Calculation using tax tables
Commentary –
Tax Reporter ¶604-300
Chargeable lifetime transfer
Commentary –
Tax Reporter ¶604-250
Death
Commentary –
Tax Reporter ¶603-400
Exemptions and their use
Commentary –
Tax Reporter ¶604-350
Potentially exempt transfer
Commentary –
Tax Reporter ¶604-250
Present position
Commentary –
Tax Reporter ¶604-200