I3.113 The Persons That Can Make A Transfer Of Value

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Commentary

IHT, trusts and estates

Although under IHTA 1984, s 2(1) a chargeable transfer is a transfer made by an individual, IHTA 1984, s 3(1) provides that a transfer of value is a disposition made by a 'person'.

A transfer of value can thus be made by a company,

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