– see also Beneficiaries; Estates in administration; Legatees; Personal representatives

Charitable legacies, reduced rate of tax

Commentary – Tax Reporter ¶629-520 ; Tax Reporter ¶629-530
HMRC Guidance – IHTM45013

Imported from third country, relief

Legislation/Regulatory – SI 1992/3193 art. 21

Incidence of tax on

Commentary – Tax Reporter ¶630-550