Gifts in consideration of marriage
Amount of exemption
Legislation/Regulatory –
IHTA84 s. 22(1)
HMRC Guidance –
IHTM14211
Applicable gifts
Legislation/Regulatory –
IHTA84 s. 22(2)
Excluded gifts
Legislation/Regulatory –
IHTA84 s. 22(4)
Exempt transfers
Legislation/Regulatory –
IHTA84 s. 22(1)
Termination of interest in possession
Legislation/Regulatory –
IHTA84 s. 57