Constituency reorganisation, reliefs

Legislation/Regulatory – F(No. 2)A83 s. 15

Gifts to

Deductible expenditure

Commentary – Tax Reporter ¶216-600 ; Tax Reporter ¶708-250
Case Law – Boarland (H.M. Inspector of Taxes) v. Kramat Pulai, Ltd. Commissioners of Inland Revenue v. Kramat Pulai, Ltd. Commissioners of Inland Revenue v. Southern Malayan Tin Dredging, Ltd. Commissioners of Inland Revenue v. Malayan Tin Dredging, Ltd. ; Morgan (H.M. Inspector of Taxes) v. Tate & Lyle, Ltd.

Exclusion of exemption

Legislation/Regulatory – IHTA84 s. 56

Exempt transfers

Legislation/Regulatory – IHTA84 s. 24(1)
HMRC Guidance – IHTM11192

Free loans and use of property

Commentary – Tax Reporter ¶645-800

Generally

Commentary – Tax Reporter ¶645-650
Legislation/Regulatory – SP E13

Limited interests

Legislation/Regulatory – IHTA84 s. 24(3)

Qualifying political parties

Commentary – Tax Reporter ¶645-700

Gifts to, inheritance tax

Commentary – Essential Tax Companion ¶16560

Heritage maintenance fund, transfers

Commentary – Tax Reporter ¶652-550