Legislation/Regulatory – IHTA84 s. 105(4), (4A) ; SI 2012/2903 reg. 6, 7

Legislation/Regulatory – SI 1992/3181

Commentary – Tax Reporter ¶183-255 ; Tax Reporter ¶664-950

Legislation/Regulatory – FA86 s. 72(4), 82(4), (6), 94(6), 96(11) ; IHTA84 s. 105(7), 234(4) ; SI 1986/1711 reg. 2

HMRC Guidance – IHTM25262 ; IHTM25265 ; IHTM25266 ; IHTM25273 ; IHTM25277 ; SVM111140

Case Law – COMMISSIONERS OF INLAND REVENUE v. DESOUTTER BROS., LTD. ; COMMISSIONERS OF INLAND REVENUE v. TOOTAL BROADHURST LEE CO., LTD. ; Executors of Brown dec'd v IR Commrs ; Farmer & Anor (Executors of Frederick Farmer dec'd) v IR Commrs ; Phillips & Ors v. R & C Commrs ; THE COMMISSIONERS OF INLAND REVENUE v. THE GAS LIGHTING IMPROVEMENT CO., LTD.