In this Issue 206 June 2025 Updated in this issue:A5 Overview of current IHT regime C1 The transfer of value C2 Value transferred by a transfer of value C4 Gifts with reservation C7 Pre-owned assets tax (POAT) D1 The charge to IHT on death D1A Calculation of IHT on death D2 Exemptions and reliefs on death D3 Property sold or valueless after death D4 Post-death rearrangement E1 Settled property overview and key definitions E2 Settlements with a qualifying interest in possession (QIIP) E3 Settlements within the relevant property regime E7 Reversionary interests and powers of appointment F1 Close companies G1 Business property relief (BPR) G3 Agricultural property relief (APR) G5 The conditional exemption for heritage property H2 Principles of valuation L2 Accounts, returns and information L3 Determination, appeals and proceedings.