��Ƶ

Home / Simons-Taxes /IHT, trusts and estates /Part I7 Special reliefs /Division I7.5 The conditional exemption for heritage property /Conditional exemption—other aspects / I7.523 Conditional exemption pre-1976 death—estate duty

I7.523 Conditional exemption pre-1976 death—estate duty

IHT, trusts and estates

The estate duty relief corresponding to conditional exemption was under FA 1930, s 40. The provisions of the estate duty legislation continue to operate,

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

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

B3.325 General exclusions—first-year qualifying expenditure

A4.204 Claims procedure—corporation tax

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

I7.504 Designation for the conditional exemption

E4.11120 Additional annual returns by employers—overview

I9.325 Foreign pensions free from IHT

A4.214 Claims following further assessments—income tax and capital gains tax

B2.413 Car hire

A1.543 Welsh GAAR

A1.810 Limitation

A4.557 Late filing penalties—company tax returns

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

E4.1118 Calculation and payment of tax due on retrospective income

I7.120A BPR and excepted assets

E4.115 Employment income—place of performance of duties

C2.106 Deferred and contingent consideration on disposals

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

D4.412 CFCs—excluded territories exemption

I5.1304 Beneficiary with contingent interest