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Home / Simons-Taxes /IHT, trusts and estates /Part I10 Liability and incidence /Division I10.2 Burden of tax /Situations where IHT is not a testamentary or administration expense / I10.209A Burden of tax on death for lifetime transfers

I10.209A Burden of tax on death for lifetime transfers

IHT, trusts and estates

IHT and additional IHT on lifetime transfers

Where IHT or additional IHT is payable as a result of the deceased's death within seven years of making a potentially exempt transfer (PET) or a chargeable transfer during his lifetime, the tax is not a testamentary expense because the chargeable transfer does not take place on death and the property concerned

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B5.301 Intellectual property—overview

B2.218 Surplus business accommodation

I7.504 Designation for the conditional exemption

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

C2.1020 Employment-related securities options and capital gains

D7.1140 Methods of leaving the REIT regime

B5.123 BPS—negligible value claims

C1.106A Annual exempt amount

C2.501A Compensation and capital gains tax—overview

A1.543 Welsh GAAR

B5.812A Particular charitable bodies

I5.251 Absolute entitlement by the life tenant

C2.201 Allowable expenditure for capital gains—overview

C2.1231 Leases—deemed premiums

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

I5.221 Lifetime termination of QIIP—general

B5.846 Charities and close companies

I5.1212 Protector of a foreign trust

E7.234 Other types of lifetime benefit lump sum

C3.1706 PPR relief where there is job-related accommodation