Transferee
Death before transferor
Agricultural property
Legislation/Regulatory –
IHTA84 s. 124A(4)
Agricultural property relief
Commentary –
Tax Reporter ¶659-100
HMRC Guidance –
IHTM24181
Business property
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
Liability where spouse made transfer
Legislation/Regulatory –
IHTA84 s. 203
Meaning
Commentary –
Tax Reporter ¶658-850
HMRC Guidance –
IHTM24180
Non-UK domicile
Legislation/Regulatory –
IHTA84 s. 267