Amount

Commentary – Tax Reporter ¶644-500

Between parties

Commentary – Tax Reporter ¶644-500

Common law position

Commentary – Tax Reporter ¶644-550
HMRC Guidance – IHTM14201 ; IHTM14221

Description

Commentary – Tax Reporter ¶644-450

Excess over limit

Commentary – Tax Reporter ¶644-500

Free loans

Commentary – Tax Reporter ¶644-650

In consideration of marriage, meaning

Commentary – Tax Reporter ¶644-550
HMRC Guidance – IHTM14201 ; IHTM14221

Interaction with other exemptions

Commentary – Tax Reporter ¶644-600

Property, use of

Commentary – Tax Reporter ¶644-650

Settled property

Commentary – Tax Reporter ¶644-700

Statutory restrictions

Commentary – Tax Reporter ¶644-550
HMRC Guidance – IHTM14201 ; IHTM14221