Foster's Inheritance Tax
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Commentary
Source Currency: Issue 209, March 2026. Updated in this issue: A2 Rewritten-Estate duty A5 Overview of current IHT regime C3 Exemptions and reliefs for lifetime transfers D1 The charge to IHT on death D2 Exemptions and reliefs on death E3 Settlements within the relevant property regime G1 Business property relief (BPR) G3 Agricultural property relief (APR) H3 Valuation of particular types of property J2 Domicile and long-term UK residence for IHT J3 Excluded and exempt foreign property.
