Acquisition by person entitle to prior interest

Beneficiary acquiring

Charitable and other bodies exemption

Estate duty, transition from

Excluded property

Excluded property, treatment

Exemptions, excluded

Inheritance tax


Property moving between settlements

Relevant property, relevant reversioner becoming beneficially entitled on or after 9 December 2009

Sales and mortgages pre-27 March 1974

Settlement powers

Spouse/civil partner exemption