Fall in value relief
– 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
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