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Home / Simons-Taxes /IHT, trusts and estates /Part I3 Lifetime transfers /Division I3.3 Exemptions and reliefs for lifetime transfers /Application of general exemptions during lifetime / I3.333 Gifts to charities
Commentary

I3.333 Gifts to charities

IHT, trusts and estates

Transfers of value are exempt transfers to the extent that the value transferred by them is attributable to property which

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