Chargeable transfers and death

Legislation/Regulatory – SI 1987/1130 reg. 7

Gifts with reservation and death

Legislation/Regulatory – SI 1987/1130 reg. 5

Inheritance tax

Avoidance

Commentary – Quick Overview ¶16395

Gifts subject to reservation

Commentary – Quick Overview ¶16270 ; Tax Reporter ¶614-300

Potentially exempt transfers

Commentary – Tax Reporter ¶611-550

Transfers within seven years before death

Commentary – Tax Reporter ¶611-950

Liabilities subject to abatement and death

Legislation/Regulatory – SI 1987/1130 reg. 6

Potentially exempt transfers and death

Legislation/Regulatory – SI 1987/1130 reg. 4

Regulations to avoid

Legislation/Regulatory – FA2000 Sch. 6, para. 21