
Inheritance Tax (IHT) → Gifts & Lifetime Transfers
There are special rules concerning the liability to IHT of a transfer made during one-s lifetime. For example, most gifts...
GuideChapter-1 : how lifetime transfers are taxed for iht
6 articles in this chapter
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GuideChapter-2 : potentially exempt transfers (pets) and the seven-year rule
1 articles in this chapter
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GuideChapter-3 : chargeable lifetime transfers (clts)
2 articles in this chapter
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GuideChapter-4 : exempt gifts and statutory exemptions
1 articles in this chapter
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