Estate duty
– see also Inheritance tax
Acceptance of property in lieu of
Legislation/Regulatory –
SP 6/87
Generally
Commentary –
Tax Reporter ¶600-050
Gifts of national interest
Legislation/Regulatory –
FA2012 Sch. 14, para. 33
Gifts to the nation
Legislation/Regulatory –
FA2014 s. 118
Heritage objects conditionally exempt, clawback charge
Legislation/Regulatory –
SP 11/84
Qualifying gift
Legislation/Regulatory –
FA2012 Sch. 14, para. 32A(1), (2)
Seaman, marines and soldiers
Legislation/Regulatory –
ESC F13
Transition from
Generally
Legislation/Regulatory –
IHTA84 Sch. 6
HMRC Guidance –
IHTM16233
Objects of national interest left out of account
Legislation/Regulatory –
IHTA84 Sch. 6, para. 4
Reversionary interests, sale/mortgages of
Legislation/Regulatory –
IHTA84 Sch. 6, para. 3
Surviving spouse/former spouse
Legislation/Regulatory –
IHTA84 Sch. 6, para. 2
HMRC Guidance –
IHTM04343
;
IHTM04344
;
IHTM04345
;
IHTM10108
;
IHTM11307
;
IHTM15071
;
IHTM16150
;
IHTM16233
Woodlands
Legislation/Regulatory –
FA75 s. 49(4)
Transitional provisions
Legislation/Regulatory –
TCGA92 Sch. 11, para. 22
HMRC Guidance –
CG51641
Unpaid, rate of interest
Legislation/Regulatory –
SI 1989/1297 reg. 4
Waiver of interest
Legislation/Regulatory –
F(No. 2)A87 s. 97(2)
Woodlands, deferred charge
Legislation/Regulatory –
ESC F15