Foster's Inheritance Tax
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Commentary
In this Issue Issue 203 October 2024 Updated in this issue: A5 Overview of current IHT regime C2 Value transferred by a transfer of value C3 Exemptions and reliefs for lifetime transfers C7 Pre-owned assets tax (POAT) D1 The charge to IHT on death E1 Settled property—overview and key definitions E8 Scotland and Northern Ireland G1 Business property relief (BPR) G5 The conditional exemption for heritage property K1 Liability L2 Accounts, returns and information L4 Payment of IHT Z1 IHT data and checklists
