Source: https://tax-essentials.indicator-flm.co.uk/business/commentaries/6704/book/7310/edition/2016-2017/part_5_inheritance_tax/T2017P1FE3D2DE88D44-EFL/?cookieChecked=1
Timestamp: 2019-10-16 04:51:47
Document Index: 657384983

Matched Legal Cases: ['ART 5', 'ART 1', 'ART 2', 'ART 3', 'ART 4', 'ART 5', 'ART 6', 'ART 7', 'ART 8', 'ART 9']

PART 5 Inheritance tax | Tax Memo - Commentaries - tax-essentials-business.co.uk
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Edition Current 2018-2019 2017-2018 2016-2017 2015-2016 2014-2015 2013-2014 2012-2013
PART 1 Corporation tax
PART 2 Income tax
PART 3 PAYE and NIC
PART 4 Capital gains tax
PART 5 Inheritance tax
CHAPTER 2 Lifetime transfers of value
CHAPTER 3 Transfers on death
CHAPTER 4 National heritage property
CHAPTER 5 Reliefs
CHAPTER 6 Overseas issues
CHAPTER 7 Anti-avoidance measures
CHAPTER 8 Administration
PART 6 Trusts, settlements and estates
PART 7 Value added tax
PART 8 Stamp taxes
PART 9 Harmonised tax administration
Inheritance tax (IHT) is a tax on bequests, gifts and other transfers of property by individuals, either during lifetime or on death. It can also be charged on property held in a trust, or owned by a close company. The charge to tax is determined by the nature of the transfer, the relationship between the parties, and the circumstances of the individual, trust, or company making the transfer.
SECTION 1 Overview
1. Chargeable persons
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