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Home / Simons-Taxes / IHT, trusts and estates / Part I3 Lifetime transfers / Division I3.4 Gifts with reservation

Division I3.4 Gifts with reservation

IHT, trusts and estates

Division I3.4 Gifts with reservation

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I3.401 Gifts with reservation鈥攐verview

I3.401A GWR鈥攖he gift

I3.401B GWR鈥攖he reservation

I3.405 Application of the GWR provisions to exempt transfers

I3.406 GWR鈥攕tatutory exceptions

I3.407 GWR鈥攇ifts of an interest in land

I3.408 GWR鈥攅xamples relating to gifts of an interest in land

I3.409 GWR鈥攊nsurance policies

I3.419 GWR鈥攖racing changes to the property given

I3.420 GWR鈥攖racing money, settled property and shares

I3.435 GWR鈥攃harge where reservation ceases before death

I3.436 GWR鈥攃harge where reservation continues until death

I3.437 GWR鈥攊nteractions with other tax provisions

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