Reversionary interests
Acquisition by person entitle to prior interest
Commentary –
Tax Reporter ¶362-250
Beneficiary acquiring
Legislation/Regulatory –
IHTA84 s. 55
Charitable and other bodies exemption
Commentary –
Tax Reporter ¶362-275
Estate duty, transition from
Legislation/Regulatory –
IHTA84 Sch. 6, para. 3
Excluded property
Legislation/Regulatory –
IHTA84 s. 48(1)
Excluded property, treatment
Exemptions, excluded
Legislation/Regulatory –
IHTA84 s. 56(2)
Inheritance tax
Commentary –
Quick Overview ¶16675
Meaning
Commentary –
Tax Reporter ¶362-200
Property moving between settlements
Legislation/Regulatory –
IHTA84 s. 81(3)
Relevant property, relevant reversioner becoming beneficially entitled on or after 9 December 2009
Legislation/Regulatory –
IHTA84 s. 81A
Sales and mortgages pre-27 March 1974
Commentary –
Tax Reporter ¶362-300
Settlement powers
Commentary –
Tax Reporter ¶362-325
Spouse/civil partner exemption
Commentary –
Tax Reporter ¶362-275