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Home / Simons-Taxes / IHT, trusts and estates / Part I3 Lifetime transfers / Division I3.5 Calculating the IHT on lifetime transfers

Division I3.5 Calculating the IHT on lifetime transfers

IHT, trusts and estates

Division I3.5 Calculating the IHT on lifetime transfers

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I3.511 Cumulation, tax rates and taper relief

I3.512 Other factors affecting failed PETs

I3.514 Destinations for rewritten material

I3.521 CLTs鈥攃umulation and tax rates

I3.522 CLTs鈥攃hanges in rates of tax

I3.523 CLTs鈥攇rossing up

I3.524 CLTs transfers of multiple properties

I3.525 CLTs made on the same day

I3.526 The special IHT rate鈥攚hen it applies

I3.527 The special rate鈥攃alculation

I3.531 CLTs within seven years of death鈥攃umulation and tax rates

I3.532 CLTs within seven years of death鈥攃hanges in rates of tax

I3.533 Other factors affecting chargeable lifetime transfers (CLTs)

I3.535 Destinations for rewritten material

I3.551 Transfers reported late鈥攖he basic rules

I3.552 Transfers reported late鈥攐ne earlier transfer

I3.553 Transfers reported late鈥攕everal earlier transfers

I3.554 Lifetime transfers reported late鈥攅xemptions

I3.555 Destinations for rewritten material

I3.556 Double charges relief generally

I3.557 Double charges relief鈥攎utual gifts (PETs)

I3.558 Double charges relief鈥攎utual gifts (CLTs)

I3.559 Double charges relief鈥攇ifts with reservation

I3.560 Double charges relief鈥攏on-deductible debts

I3.560A Double charges relief鈥攅xamples

I3.561 Lifetime transfers and partial exemption

I3.562 Voidable lifetime transfers

I3.563 Debts to persons having property derived from the debtor

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