Legitim
Application for
Commentary –
Quick Overview ¶16345
Certificate of discharge
Legislation/Regulatory –
IHTA84 s. 147(9)
HMRC Guidance –
IHTM35213
Children under 18, entitlement
Commentary –
Tax Reporter ¶631-900
Claimed
HMRC Guidance –
IHTM04240
;
IHTM12245
;
IHTM30024
;
IHTM30353
;
IHTM30374
;
IHTM35212
;
IHTM35213
;
IHTM35215
;
IHTM35217
;
IHTM35219
;
IHTM35220
;
IHTM43041
Death before age eighteen
Legislation/Regulatory –
IHTA84 s. 147(7)
HMRC Guidance –
IHTM12230
Election, procedure for
Generally
Commentary –
Tax Reporter ¶631-800
Liability for tax
Legislation/Regulatory –
IHTA84 s. 209
Meaning
Commentary –
Quick Overview ¶16345
Person under age eighteen entitled
Legislation/Regulatory –
IHTA84 s. 147(1)
Renunciation
Commentary –
Tax Reporter ¶631-850
Legislation/Regulatory –
IHTA84 s. 147(7)
Repayment of tax
Legislation/Regulatory –
IHTA84 s. 147(8)
HMRC Guidance –
IHTM35212