First death under estate duty and capital transfer tax

Commentary – Tax Reporter ¶629-532
HMRC Guidance – IHTM43001 ; IHTM43060

Residence

Commentary – Tax Reporter ¶363-170 ; Tax Reporter ¶629-540

Transfer of unused IHT

Commentary – Tax Reporter ¶629-531
HMRC Guidance – IHTM43001 ; IHTM43003