Excepted estates
Chargeable transfer
Commentary –
Finney on Personal Representatives 8.3.6
Clearance requests
Commentary –
Finney on Personal Representatives 8.3.7
Declaration
Commentary –
Finney on Personal Representatives 8.5.2
Defined terms
Delivery of accounts
Legislation/Regulatory –
SI 2004/2543
Estate qualifying as
Exempt estates
Commentary –
Finney on Personal Representatives 8.1.1Finney on Personal Representatives 8.3.2Finney on Personal Representatives 8.3.4
Foreign domiciliaries
Commentary –
Finney on Personal Representatives 8.1.1Finney on Personal Representatives 8.3.2Finney on Personal Representatives 8.3.5
Form IHT205
Commentary –
Finney on Personal Representatives 8.3.1
General
Commentary –
Finney on Personal Representatives 8.3.1
HMRC guidance
Commentary –
Finney on Personal Representatives 8.3.7
Information
Inheritance tax
Commentary –
Tax Reporter ¶180-855
;
Key Data ¶2-150
HMRC Guidance –
IHTM06014
Inheritance tax threshold (re excepted estates)
Commentary –
Finney on Personal Representatives 8.3.6
Instruments of variation
Commentary –
Finney on Personal Representatives 8.3.7
Low value estates
Commentary –
Finney on Personal Representatives 8.1.1Finney on Personal Representatives 8.3.2Finney on Personal Representatives 8.3.3
Overview
Commentary –
Finney on Personal Representatives 8.1.1
Reporting changes
Revised values for land and buildings
Commentary –
Finney on Personal Representatives 8.3.7
Specified exempt transfers (re excepted estates)
Commentary –
Finney on Personal Representatives 8.3.6
Specified transfers (re excepted estates)
Commentary –
Finney on Personal Representatives 8.3.6
Spouse, civil partner and charity transfers (re excepted estates)
Commentary –
Finney on Personal Representatives 8.3.6
Threshold