Transfers within three years before death
Agricultural property
Legislation/Regulatory –
IHTA84 s. 131(2A)
Benefit in money derived from transferred property
Legislation/Regulatory –
IHTA84 s. 139(4)
HMRC Guidance –
IHTM14671
Business property
Legislation/Regulatory –
IHTA84 s. 131(2A)
Close company, transactions by
Legislation/Regulatory –
IHTA84 s. 136
Land
Compensation payable under enactment
Legislation/Regulatory –
IHTA84 s. 137(3)
Market value increased
Legislation/Regulatory –
IHTA84 s. 137(1)
Market value reduced
Legislation/Regulatory –
IHTA84 s. 137(4)
Leases, market value increased
Legislation/Regulatory –
IHTA84 s. 138(1)
Market value increased
Land
Legislation/Regulatory –
IHTA84 s. 137(1)
Leases
Legislation/Regulatory –
IHTA84 s. 138(1)
Other property
HMRC Guidance –
IHTM14671
Market value reduced
Land
Legislation/Regulatory –
IHTA84 s. 137(4)
Other property
Legislation/Regulatory –
IHTA84 s. 139(3)
HMRC Guidance –
IHTM14671
Reliefs
Shares
Calls, payment of
Legislation/Regulatory –
IHTA84 s. 134
Capital gains tax
Legislation/Regulatory –
IHTA84 s. 135
Capital receipts
Legislation/Regulatory –
IHTA84 s. 133
Capital reorganisation
Legislation/Regulatory –
IHTA84 s. 135
Wasting assets
Legislation/Regulatory –
IHTA84 s. 132