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