– see also Value for tax

Lifetime transfers

Accompanying transfer to spouse/civil partner

Commentary – Tax Reporter ¶183-105

Transfers within seven years before death

Commentary – Tax Reporter ¶612-350–Tax Reporter ¶612-550
HMRC Guidance – IHTM14622

Transfers on death

Interest in land, relief on sale

Commentary – Tax Reporter ¶628-800–Tax Reporter ¶629-200
HMRC Guidance – IHTM33026
Case Law – Stonor & Anor (executors of Dickinson dec'd) v IR Commrs

Quoted shares and securities, relief on sale

Commentary – Tax Reporter ¶628-000–Tax Reporter ¶628-350
Case Law – Lee & Anor (Executors of CE Lee) v IR Commrs

Sale of related property

Commentary – Tax Reporter ¶629-300–Tax Reporter ¶629-500
HMRC Guidance – IHTM09755