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

Commentary – Tax Reporter ¶362-225 ; Tax Reporter ¶602-200 ; Tax Reporter ¶684-150

Exemptions, excluded

Legislation/Regulatory – IHTA84 s. 56(2)
HMRC Guidance – IHTM11042 ; IHTM11163 ; IHTM16084

Inheritance tax

Commentary – Quick Overview ¶16675

Meaning

Commentary – Tax Reporter ¶362-200
Legislation/Regulatory – IHTA84 s. 47, 272
HMRC Guidance – IHTM16072 ; IHTM16231 ; IHTM27230 ; IHTM35211

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