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Home / Simons-Taxes /IHT, trusts and estates /Part I1 Outline of and history to current IHT regime /Division I1.5 Overview of the IHT regime /The IHT charge on death / I1.522 Gifts to charity—36% rate

I1.522 Gifts to charity—36% rate

IHT, trusts and estates

Where at least 10% of an estate is left to charity then IHT will be charged at 36%. The 10% is measured against the 'baseline amount' which is the amount charged to IHT

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I7.333A Companies and replacement APR property

I4.142A Liabilities which are not discharged out of the estate

I3.367 Fall in value relief—changes in interests in land

A1.543 Welsh GAAR

A1.810 Limitation

B5.812A Particular charitable bodies

E1.1502 Tax treatment of transfers with accrued interest

B2.315 The concept of wholly and exclusively

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

E1.1435 Appealing transactions in securities counteraction notices

I7.120A BPR and excepted assets

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

E6.324H Nominated income and gains and the ordering rules

I11.215 IHT accounts—excepted settlements

I5.1122 More than one settlor (income tax and CGT)

D6.711 Liquidation—capital gains implications

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

D6.233 Rights issue—sale of rights nil paid

E1.416 Dividends from non-UK resident companies—general

I5.1304 Beneficiary with contingent interest