Calculation after change in rates

Commentary – Tax Reporter ¶604-600

Changes in rates

Commentary – Tax Reporter ¶604-550

Charitable legacies, reduced rates

Commentary – Tax Reporter ¶629-520 ; Tax Reporter ¶629-530
HMRC Guidance – IHTM45013 ; IHTM45039

Generally

Commentary – Tax Reporter ¶600-300 ; Tax Reporter ¶600-700 ; Tax Reporter ¶604-500

Maintenance funds, property leaving the fund

Commentary – Tax Reporter ¶652-850

National heritage property, conditionally exempt transfers

Commentary – Tax Reporter ¶651-450 ; Tax Reporter ¶651-500

Woodlands

Commentary – Tax Reporter ¶653-400