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Home / Simons-Taxes /IHT, trusts and estates /Part I11 Administration and collection /Division I11.4 Payment of IHT /The IHT instalment option / I11.427 IHT rates of interest

I11.427 IHT rates of interest

IHT, trusts and estates

The arrangements by which the rate is changed from time to time were altered with effect from 18 August 1989. Instead of the Treasury fixing a rate by a statutory instrument which had to be laid before Parliament, power¹ is conferred on the Treasury, enabling

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D6.503 International movement of capital—reportable transactions and events

E5.607 Corporate members

E5.406A Employees of European Union institutions—tax exemptions

E6.303A Domicile of origin

B5.123 BPS—negligible value claims

E4.622 Vans—main rules

B5.812A Particular charitable bodies

E5.406 Employees of European Union delegations—tax exemptions

I5.251 Absolute entitlement by the life tenant

B2.319 Duality of purpose—apportionment of the expenditure

D3.410 Benefits provided by close companies to participators

E4.115 Employment income—place of performance of duties

B3.1006 The relevant interest

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

E4.1167 Payments made after leaving and after issue of form P45

B5.101 What is 'farming' and 'market gardening'

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

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

B2.202 Capital receipts

D1.1422 Calculating NGIE and ANGIE