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Home / Simons-Taxes / IHT, trusts and estates / Part I1 Outline of and history to current IHT regime / Division I1.5 Overview of the IHT regime

Division I1.5 Overview of the IHT regime

IHT, trusts and estates

Division I1.5 Overview of the IHT regime

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I1.501A Overview

I1.501B Territorial scope of IHT, domicile, long-term UK residence and double tax relief

I1.502 Introduction

I1.503 Transfer of value

I1.505 Transfers which are not 'transfers of value'

I1.506 Value transferred

I1.507 Potentially exempt and immediately chargeable transfers

I1.508 Exemptions, allowances and reliefs

I1.515 The deemed transfer on death

I1.516 Deductions

I1.517 Exemptions, allowances and reliefs

I1.521 Single grossing, double grossing and s39A

I1.522 Gifts to charity鈥�36% rate

I1.523 IHT computations for transfers on death

I1.524A Post-death rearrangements

I1.524B Post-mortem claims

I1.545 Overview

I1.546 Business property relief (BPR)

I1.547 Agricultural property relief (APR)

I1.548 Woodlands relief

I1.549 Conditional exemption and other heritage reliefs

I1.5100 Introduction to settled property and IHT

I1.5101 Qualifying interests in possession (QIIPs)

I1.5102 Non-qualifying interests in possession (NQIIPs)

I1.5103 The relevant property regime

I1.5104 Trusts for young people and other special trusts

I1.5110 Liability and incidence

I1.5111 Administration and collection

I1.5120 Introduction

I1.5121 Associated operations

I1.5122 Gifts with reservation

I1.5123 Pre-owned assets

I1.5124 Restrictions on the deductibility of debts

I1.5125 Transfers by close companies

I1.5126 General anti-abuse rule (GAAR)

I1.5127 Disclosure of Tax Avoidance Schemes (DoTAS) for IHT

I1.5140 Destinations for rewritten material

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