Double charges
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