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GENERAL
Inheritance Tax
Inheritance Tax was introduced by the Finance Act 1986, and the legal framework is set out in that Act and the Inheritance Tax Act 1984. The tax replaced the earlier capital transfer tax which, in turn, had replaced estate duty. The following notes are designed to give a broad knowledge rather than an in-depth understanding of the subject.
Calculation of Liability
Exemptions
General
Gifts
Life Assurance Policies
Rates of Tax
Reliefs
Taper Relief
Mortgage Products
Legacy
Disclaimer
Pension Products
Contact
Protection Products
Investment Products
General
Inheritance Tax was introduced by the Finance Act 1986, and the legal framework is set out in that Act and the Inheritance Tax Act 1984. The tax replaced the earlier capital transfer tax which, in turn, had replaced estate duty. The following notes are designed to give a broad knowledge rather than an in-depth understanding of the subject.
Exemptions
General
Gifts
Life Assurance Policies
Rates of Tax
Reliefs
Taper Relief
