Disposal for in lieu of tax

Legislation/Regulatory – IHTA84 s. 32A(5)

Gifts for

– see also Gifts for national purposes

Exempt transferees

Commentary – Tax Reporter ¶646-100

Free loans and use of property

Commentary – Tax Reporter ¶646-150

Generally

Commentary – Tax Reporter ¶646-050

Gifts for, exempt transfer

Commentary – Essential Tax Companion ¶16570

Land transactions

Legislation/Regulatory – FA2003 s. 69
HMRC Guidance – SDLTM00700 ; SDLTM26005

Transfers of property subsequently held for

Commentary – Tax Reporter ¶646-500
Legislation/Regulatory – IHTA84 s. 26A