4.5 - Inheritance Tax
- Created by: cucumbermintlemonade
- Created on: 27-03-23 14:20
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- 4.5 - Inheritance Tax
- What is spouse/CP exemption? S18 of IHTA 1984
- What is the charity exemption? IHTA 1984, s 23(1)
- What provisions were introduced in the Finance Act 2012 aimed at increasing charitable giving?
- What happens to the nil rate band if the deceased died on or after 9 October 2007 having survived a CP/spouse?
- What is a RNRB?
- What must the deceased die owning for the nil rate band to apply?
- What is a qualified residential interest?
- For a property to be 'closely inherited' who must it pass to?
- What is a potentially exempt transfer (PET)?
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