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Home / Simons-Taxes / IHT, trusts and estates / Part I10 Liability and incidence / Division I10.1 Liability

Division I10.1 Liability

IHT, trusts and estates

Division I10.1 Liability

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I10.101 Liability for inheritance tax鈥攐verview

I10.110A Potentially exempt transfers鈥攖hose liable

I10.110B Potentially exempt transfers鈥攐rder of liability

I10.111A Chargeable lifetime transfers鈥攊nitial IHT charge鈥攖hose liable

I10.111D Chargeable lifetime transfers鈥攁dditional IHT charge鈥攐rder of liability

I10.111E Property subject to a reservation

I10.112 Transfer on death

I10.113 Settled property

I10.114 Close companies

I10.115 Liability of spouse

I10.116A Limitation of liability

I10.116B Extended example鈥攍iabilities and their limitations

I10.117 More than one person liable

I10.121 Compensation payments

I10.122 Conditionally exempt heritage property

I10.123 Woodlands

I10.124 Succession in Scotland

I10.125 Pension rights

I10.128 Life assurance policies

I10.129 General power of appointment

I10.140 Destinations for rewritten material

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