Small gift exemption
Generally
Legislation/Regulatory –
IHTA84 s. 20
Inheritance tax
Amount
Commentary –
Tax Reporter ¶643-750
Description
Commentary –
Tax Reporter ¶643-700
Free loans
Commentary –
Tax Reporter ¶643-850
Interaction with other exemption
Commentary –
Tax Reporter ¶643-800
Property, use of
Commentary –
Tax Reporter ¶643-850