Channel Islands

Legislation/Regulatory – IHTA84 s. 6(4)

Excluded property

Generally

Legislation/Regulatory – IHTA84 s. 6(1)

Settlements

Legislation/Regulatory – IHTA84 s. 48(3)

Inheritance tax

Excluded property

Commentary – Tax Reporter ¶602-200

Tax burden, allocation among beneficiaries

Commentary – Tax Reporter ¶630-150

Rental income, deduction of interest

Case Law – Ockenden (H.M. Inspector of Taxes) v. Mackley. [1982] BTC 151

Whether excluded property

Commentary – Woolley on Financial Planning with Trusts 17.3