
Foster's Inheritance Tax
This content is unique to LexisNexis
Commentary
Source Currency: Issue 207, September 2025. Updated in this issue: A5 Overview of current IHT regime C1 The transfer of value C2 Value transferred by a transfer of value C3 Exemptions and reliefs for lifetime transfers C4 Gifts with reservation C7 Pre-owned assets tax (POAT) D1 The charge to 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 F1 Close companies G1 Business property relief (BPR) G3 Agricultural property relief (APR) H3 Valuation of particular types of property J1 Foreign element-Introduction J2 Domicile and long-term UK residence for IHT J3 Excluded and exempt foreign property J4 Locality (situs) of assets L3 Determination, appeals and proceedings L4 Payment of IHT Z1 IHT data and checklists.