– see also Chargeable transfers

Accounts

– see Accounts and statements

Agricultural property

– see also Agricultural property relief

Generally

Legislation/Regulatory – IHTA84 s. 124A(2), 124B

Business property relief

– see also Business property relief (BPR)

Generally

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

Calculation of tax

Agricultural property relief

Commentary – Tax Reporter ¶612-050

Business property relief

Commentary – Tax Reporter ¶612-050

Death within seven years

Commentary – Tax Reporter ¶611-800

Exemptions, availability

Commentary – Tax Reporter ¶612-000

Generally

Commentary – Tax Reporter ¶611-750

Potentially exempt transfers and other transfers within seven-year period

Commentary – Tax Reporter ¶611-900

Taper relief

Commentary – Tax Reporter ¶611-850

Charge on

Commentary – Tax Reporter ¶611-100

Claims

Legislation/Regulatory – IHTA84 s. 131(2ZA)

Delivery of accounts

Commentary – Tax Reporter ¶612-900

Double charges, avoidance

Commentary – Tax Reporter ¶611-950

Excepted estates, delivery of accounts

Legislation/Regulatory – SI 2004/2543

Fall in value of property transferred

Calculation of the relief

Commentary – Tax Reporter ¶612-400
HMRC Guidance – IHTM14622

Description of relief

Commentary – Tax Reporter ¶612-350
HMRC Guidance – IHTM14622

Generally

Legislation/Regulatory – IHTA84 s. 131-140
HMRC Guidance – IHTM14621 ; IHTM27025 ; IHTM30074

Property not qualifying for relief

Commentary – Tax Reporter ¶612-450

Valuation of property qualifying for relief

– see Valuation for inheritance tax

Liability

Commentary – Essential Tax Companion ¶1925

Liability for tax

Commentary – Tax Reporter ¶612-850

Payment of tax

Commentary – Tax Reporter ¶183-215 ; Tax Reporter ¶612-950

Potentially exempt

– see Potentially exempt transfers (PETs)

Potentially exempt transfers

– see Potentially exempt transfers

Reduction in rate of tax

Chargeable transfers

Legislation/Regulatory – IHTA84 Sch. 2, para. 2

Potentially exempt transfers

Legislation/Regulatory – IHTA84 Sch. 2, para. 1A

Restriction on tax chargeable

Commentary – Tax Reporter ¶611-150

Tapered rates of tax

Legislation/Regulatory – IHTA84 s. 7(4)

Tax planning considerations

Instalment option

Commentary – Tax Reporter ¶612-250

Insurance of risk of death within seven years

Commentary – Tax Reporter ¶612-200

Practical limitations

Commentary – Tax Reporter ¶612-150