Death before transferor

Agricultural property

Legislation/Regulatory – IHTA84 s. 124A(4)

Agricultural property relief

Commentary – Tax Reporter ¶659-100

Business property

Legislation/Regulatory – FA96 s. 184(6) ; IHTA84 s. 113A(4), 113B(4)

Gifts subject to reservation

Commentary – Tax Reporter ¶659-400

Transfers within seven years before death

Commentary – Tax Reporter ¶658-900 ; Tax Reporter ¶665-750

Liability for tax

Legislation/Regulatory – IHTA84 s. 199(1), 200(1)

Liability where spouse made transfer

Legislation/Regulatory – IHTA84 s. 203

Meaning

Commentary – Tax Reporter ¶658-850
Legislation/Regulatory – IHTA84 s. 113A(8), 124A(8), 140(1), 227(1B)

Non-UK domicile

Legislation/Regulatory – IHTA84 s. 267