Related property
Appropriate portion
Aggregate value of
Legislation/Regulatory –
HMRCBrf 71/07
;
IHTA84 s. 161(1)
Calculation of
Legislation/Regulatory –
HMRCBrf 71/07
;
IHTA84 s. 161(4)
Meaning
Legislation/Regulatory –
IHTA84 s. 161(3)
Meaning
Legislation/Regulatory –
IHTA84 s. 161(2)
Relief on sale after death
Conditions applicable to sale
Commentary –
Tax Reporter ¶629-350
Generally
Commentary –
Tax Reporter ¶629-300
HMRC Guidance –
IHTM09755
Interaction of reliefs
Commentary –
Tax Reporter ¶629-500
Shares in close company
Commentary –
Tax Reporter ¶629-450
Sale within three years after death
Legislation/Regulatory –
IHTA84 s. 176
HMRC Guidance –
IHTM09731
;
IHTM09751
;
IHTM09752
;
IHTM09754
;
IHTM09755
;
IHTM09756
;
IHTM09757
;
IHTM09758
;
IHTM09759
;
IHTM09760
;
IHTM09762
;
IHTM09763
;
IHTM24011
;
IHTM24021
;
IHTM33010
;
IHTM33100
;
IHTM33132
Shares
Appropriate portion, calculation of
Legislation/Regulatory –
HMRCBrf 71/07
;
IHTA84 s. 161(4)
Classification of
Legislation/Regulatory –
IHTA84 s. 161(5)
Value of estate on tax
Legislation/Regulatory –
IHTA84 s. 176