Excepted estates
Defined terms
Commentary –
Finney on Personal Representatives 9.2.5
Delivery of accounts
Legislation/Regulatory –
SI 2004/2543
Exempt estates
Commentary –
Finney on Personal Representatives 9.2.3
Foreign domiciliaries
Commentary –
Finney on Personal Representatives 9.2.4
Form IHT 205
Commentary –
Finney on Personal Representatives 9.2.7
Form IHT 400
Commentary –
Finney on Personal Representatives 9.3
HMRC guidance
Commentary –
Finney on Personal Representatives 9.2.6
Information
Inheritance tax
Commentary –
Tax Reporter ¶180-855
;
Key Data ¶2-150
HMRC Guidance –
IHTM06014
Low value estates
Commentary –
Finney on Personal Representatives 9.2.2
Overview
Commentary –
Finney on Personal Representatives 9.2.1
Threshold