268:
593:
744:
1234:
from any
Inheritance Tax regardless of the value of the estate even if it amounts to millions of pounds as long as (a) or (b) apply....and that that exemption is then transferable to the serviceman's or servicewoman's widow or widower. That they do qualify as at (a) or (b) may be certified by application to the British MOD "Joint Casualty and Compassionate Centre" (JCCC). The JCCC then inform the HMRC of that decision. The exemption does not apply to ex-servicemen or servicewomen who die from other causes unrelated to their military service.
1199:. Thus, for the 2007/8 tax year, a married couple will in effect have an allowance of £600,000 against inheritance tax, whilst a single person's allowance remains at £300,000. The mechanism for this enhanced allowance is that on the death of the second spouse to die, the nil rate band for the second spouse is increased by the percentage of the nil-rate band which was not used on the death of the first spouse to die.
1203:
death the nil-rate band would be 160% of the allowance for a single person, so that if the surviving spouse also died in 2007/08 the first £480,000 (160% of £300,000) of the surviving spouse's estate would be exempt from inheritance tax. If the surviving spouse died in a later year when the nil-rate band had reached £350,000, the first £560,000 (160% of £350,000) of the estate would be tax exempt.
76:
914:
178:
35:
689:, though only a very small proportion of the population pays it. 3.7% of deaths recorded in the UK in the 2020-21 tax year resulted in inheritance tax liabilities. Other countries such as China, Russia and India have no inheritance tax, whilst Australia, New Zealand, Canada, Norway and Israel have all chosen to abolish succession taxes.
1159:. The applicable nil rate band will depend on the date of death: if the date falls at any time from 6 August to 5 April in a given tax year, the current year's band will apply; but, where the date is after 5 April but before 6 August, and application for a grant is filed before 6 August, the prior year's band will apply.
1222:, it was held that the above does not apply to siblings living together. The crucial factor in such cases was determined to be the existence of a public undertaking, carrying with it a body of rights and obligations of a contractual nature, rather than the length or supportive nature of the relationship.
1225:
Prior to this legislative change, the most common means of ensuring that both nil-rate bands were used was called a nil band discretionary trust (now more properly known as NRB Relevant
Property Trust*). This is an arrangement in both wills which says that whoever is the first to die leaves their nil
1162:
For deaths occurring after 5 April 2012, the tax is assessed at 36%, where at least 10% of a specified baseline amount of the estate has been bequeathed as charitable gifts. For purposes of calculation, the property of the estate is separated into three components, each of which is tested to see if
1272:
The introduction of the RNRB means that a married couple leaving a residence to direct descendants can currently leave up to £900,000 tax-free between them (2018/19 tax year), with this tax-free amount rising to £1 million by April 2020. This tax-free allowance is diminished for estates worth more
1242:
In the summer budget of 2015 a new measure was outlined to reduce the burden of IHT for some estates by providing additional tax-free allowances in cases where the family home passed to direct descendants. This measure, called the
Residence Nil-Rate Band (RNRB) came into effect upon the passage of
1400:
Since c. 2006 tax of 20% must be paid on assets in excess of the Nil-Rate Band entering most UK non-death trusts combined with periodic charges of between 0% and 6% are due on the total value of the trust every 10 years. This is designed to replicate the 40 per cent death charge once a generation
1264:
The
Finance Act 2016 provided further relief in cases where all or part of the additional band could be lost, where a person had downsized to a less valuable residence or had ceased to own a residence after 8 July 2015 (and before the person has died). This is conditional upon the deceased having
1233:
It is worth noting that as the
Government seeks not to profit from the death of those who (a) gave their lives in military service, or (b) died from the results of a wound, injury, or disease associated with that military service, that the estates of such servicemen and women are exempt, totally,
1214:
and bereaved civil partners on 9 October 2007. If their late spouse or partner had not used all of their inheritance tax allowance at the time of the spouse's death, then the unused percentage of that allowance can now be added to the single person's allowance when the surviving spouse or partner
1202:
For example, if in 2007/08 the first married spouse (or civil partner) to die were to leave £120,000 to their children and the rest of their estate to their spouse, there would be no inheritance tax due at that time and £180,000 or 60% of the nil-rate band would be unused. Later, upon the second
1181:
If applicable gifts meet the 10% threshold for a given component, in certain circumstances, upon election, the 36% rate applies to the whole estate. There are several options available for estates to be able to achieve that threshold, such as having the will specifying relevant gifts in terms of
936:
Except where otherwise provided, the person's liabilities must be taken into account, but it does not include liability with respect to any other tax that may arise on the transfer, and a liability incurred by a transferor shall be taken into account only to the extent that it was incurred for a
1070:
Where the gross value of the estate does not exceed £1 million and there is no tax to pay because either or both conditions relating to transfers to a spouse or civil partner, or absolute gifts to one or more charities, applies, and no other exemption or relief can be taken into account.
1381:, whose significant at-death loose "interests", the benefit of which his children by trustees' discretion perhaps receive demonstrate suspected tax savings. The unpublished size of the late Duke's death estate compares with the valuation of the family-related landholdings of
1328:
left her estate (estimated at £50 million) to her daughter
Elizabeth II, including works of art, jewels, antiques and her thoroughbred racehorses. A deal made back in 1993 ensures that The Queen is spared inheritance tax of an estimated £20 million on her mother's estate.
1949:
881:
Value was generally defined as "the price which the property might reasonably be expected to fetch in the open market at that time; but that price shall not be assumed to be reduced on the ground that the whole property is to be placed on the market at one and the same
1408:, counter-argued for trusts to remain private on three grounds: many beneficiaries are children or vulnerable adults; the inheritance tax exemptions and counter-tax-planning structures help to protect jobs; "An awful lot of trusts are used to hold family businesses".
968:
with respect to transfers of value made in excess of specified limits, other than "potentially exempt transfers" made more than seven years before the transferor's death. Transfers of value made within specified limits are known as "exempt transfers".
955:
Relief is also granted, where the value of the estate is reduced with respect to specified business property, agricultural property, woodlands, certain transfers made within three years of death made at a diminished value, and certain other cases.
1143:
extended this to individuals who work in emergency situations. This would include care workers who die as a result of COVID-19 including people who lose their life at any point in the future if a clear link to the coronavirus can be proven.
1081:
the gross value of the estate does not exceed £1 million and the net chargeable value of the estate after deduction of liabilities and Spouse or Civil
Partner Exemption and/or Charity Exemption only does not exceed the Inheritance Tax
1194:
The
Chancellor of the Exchequer's Autumn Statement on 9 October 2007 announced that with immediate effect inheritance tax allowances (often referred to as the nil-rate band) were to be transferable between married couples and between
1085:
if the estate includes any assets in trust, they are held in a single trust and the gross value does not exceed £150,000 (unless the settled property passes to a spouse or civil partner, or to a charity, in which case the limit is
1912:
860:
Estate duty became more progressive in scale, eventually peaking in 1969 with the highest marginal rate fixed at 85% of amounts in excess of £750,000, provided that total duty did not exceed 80% of the value of the total estate.
1315:
The person liable for POAT may, while he is still alive, elect on a timely basis to have such transactions treated as gifts with reservations (thus subject to IHT) with respect to such transactions made in a given tax year.
972:
Transfers of value will also include gifts arising from the amount by which an asset is sold for less than it could have been sold on the open market, as for a sale from a parent to a child. Gifts can also arise where:
979:
a lease is granted at less than full market rent, shares in a private company are rearranged, rights in such shares are altered, or there has been agreement to act as a guarantor for someone else's debts
994:
Where the value of such transfers exhausts the amount available to the nil rate band, IHT is assessed on the excess amount, to which the recipients of such transfers bear the liability to pay.
1172:
the settled property component, made up of all settled property in which the deceased had an interest in possession to which he was beneficially entitled immediately before death; and
48:
831:
From 1885, corporation duty applied to the annual value of certain property vested in corporate and unincorporated bodies that would otherwise have avoided any of the above duties
761:
An Act for granting to Her
Majesty Duties on Succession to Property, and for altering certain Provisions of the Acts charging Duties on Legacies and Shares of Personal Estates.
885:
Transfers (in excess of specified limits, or not otherwise excluded) made during a person's lifetime were accumulated with tax assessed on a sliding scale on the total amount.
2194:
698:
948:
Decorations and awards granted for valour or gallant conduct, and which have never been the subject of a disposition for a consideration in money or money's worth; and
891:
Where the transferor was domiciled in the United
Kingdom, tax was chargeable on all subject property; otherwise, it was chargeable only on property situated in the UK.
2219:
1139:
When a member or former member of the armed forces dies as a result of injuries or disease sustained while on active service their whole estate is exempt. The
54:
1269:, spouses or civil partners of such lineal descendants, or former spouses or civil partners who have not become anyone else's spouse or civil partner.
1092:
if there are any specified transfers, their chargeable value does not exceed £150,000, and the deceased had not made a gift with reservation of benefit
267:
1405:
1378:
1230:
for the family, and not to the survivor. The survivor can still benefit from those assets if needed, but they are not part of that survivor's estate.
1049:
For claims to transfer the unused nil rate band from the estate of a predeceased spouse or civil partner, the following additional conditions apply:
140:
2229:
345:
340:
112:
945:
Property situated outside the United Kingdom, where the person beneficially entitled to it is an individual domiciled outside the United Kingdom;
2158:
766:
615:
375:
834:
From 1889 (scheduled for expiry in 1896), estate duty, being an additional stamp duty on estates and successions greater than £10,000 in value
1397:. If the family assets were taxed as if one taxable estate the taxation would equate to the inheritance taxes paid nationally for 2014–2015.
564:
303:
119:
930:
The aggregate of all the property, other than excluded property and specified interests in possession, to which he is beneficially entitled;
1428:
2076:
1526:
2195:
List of UK Regional Probate Registries – Regional Offices for probate information and to register the location of a Will and/or Executor
1215:
dies. This applies irrespective of the date on which the first spouse died, but special rules apply if the surviving spouse remarries.
126:
1175:
the general component, consisting of all other property in the estate, with the exception of that arising from gifts with reservation.
538:
518:
451:
1053:
the full nil rate band must be available to transfer from the earlier death so that the deceased's nil rate band is increased by 100%
1471:
1129:
the deceased's UK estate consisted only of cash or listed shares and securities passing under a will or intestacy or by survivorship
370:
239:
221:
159:
62:
1500:
188:
97:
90:
108:
1325:
898:
797:
748:
597:
355:
350:
1219:
335:
308:
258:
2189:
1169:
the survivorship component, comprising joint or common property that passes on death by survivorship or special destination;
838:
In 1894, estate duty replaced probate duty, account duty, certain additional succession duties, and temporary estate duty.
2114:
2094:
1002:
For deaths occurring on or after 1 September 2006, the following estates are effectively excepted from liability for IHT:
917:
Inheritance tax thresholds and party responsible for each increase. Note the correlation with average house price (grey).
1760:
1030:
if the estate includes any assets in trust, they are held in a single trust and the gross value does not exceed £150,000
610:
An Act to consolidate provisions of Part III of the Finance Act 1975 and other enactments relating to inheritance tax.
325:
850:
203:
1417:
533:
133:
1987:
199:
86:
1098:
no charge arises on the individual's death under any of the provisions relating to alternatively secured pensions
1045:
no charge arises on the individual's death under any of the provisions relating to alternatively secured pensions
557:
523:
487:
2224:
1447:
1356:
An extension of the taxed lifetime chargeable trusts regime to cover such entities as overseas-based fixed and
1937:
1459:
685:. The UK has the fourth highest inheritance tax rate in the world, according to conservative think tank, the
1433:
828:
From 1881, account duty applied as an anti-avoidance duty on lifetime gifts made to avoid paying Legacy Duty
528:
482:
1883:
1422:
888:
All transfers made at death or within three years before were taxable at a separate, higher sliding scale.
497:
360:
287:
1126:
the deceased was never domiciled in the UK or treated as domiciled in the UK for Inheritance Tax purposes
902:
854:
846:
842:
1265:
left that smaller residence, or assets of equivalent value, to direct descendants. These are defined as
865:
756:
605:
456:
385:
807:
From 1780, legacy duty, an inheritance duty paid by the receiver of personalty, graduated according to
1607:
1603:
550:
492:
17:
1102:
In Scotland, spousal and charity exemptions must be calculated on the basis that any entitlement to
1357:
1343:
1290:
878:
basis, by which the transferor's estate was less in value after the disposition than it was before.
654:
446:
425:
405:
365:
313:
1962:
1554:
1350:
Publication of the annual accounts of all trusts (as currently applicable to charitable UK trusts)
2153:
1830:
822:
658:
415:
380:
320:
647:
1367:
or other entity away to new beneficiaries (presumably exempting usual reliefs such as spousal,
1346:-endowed. They advocated reform of tax on such wealth and for transparency of trusts, namely:
1995:
1579:
1266:
1183:
477:
461:
1591:
933:
Beneficial entitlement includes the general power to dispose or charge money on any property;
1364:
1282:
1140:
1078:
the deceased and the deceased's spouse or civil partner have always been domiciled in the UK
818:
771:
441:
2204:
1848:
1834:
1385:£9,000,000,000. Critics claim inheritance tax impacts more on the living standards of the
673:
390:
2126:
1294:
875:
2166:
849:. The three-year period for gifts made prior to death was extended to five years by the
2130:
1913:"Inheritance Tax: main residence nil-rate band and the existing nil-rate band – GOV.UK"
707:
by the Finance Act 1894, there was a complex system of different taxes relating to the
686:
668:
1869:
2213:
1899:
1339:
1196:
1156:
1036:
if there are any specified transfers, their chargeable value does not exceed £150,000
965:
808:
1888:
1386:
1334:
784:
678:
630:
420:
410:
985:
premiums have been paid on a life insurance policy for the benefit of someone else
1089:
if the estate includes foreign assets, their gross value does not exceed £100,000
1033:
if the estate includes foreign assets, their gross value does not exceed £100,000
1243:
the Finance (No. 2) Act 2015, and provided for the following scheduled amounts:
1155:
Tax is assessed at 40% of the net value of the estate, after application of the
1042:
gifts out of income totalling more than £3,000 in any year must be shown in full
716:
708:
513:
282:
75:
1342:
criticised the tax-exempt arrangements of many largest landowners and the most
1027:
the gross value of the estate does not exceed the Inheritance Tax nil rate band
2199:
1394:
1390:
1286:
913:
868:, which created the capital transfer tax, with the following characteristics:
400:
2190:
Instantly calculate your inheritance tax liability free with the Which? group
1999:
657:
as in force today (including any amendments) within the United Kingdom, from
2148:
1369:
1227:
982:
transfers of value, at a loss to the donor, have been made to certain trusts
2059:
988:
the deceased ceased to have a right to a benefit from a trust or settlement
1555:"The calculations behind Rishi Sunak's potential inheritance tax shake-up"
1218:
In a judgement following an unsuccessful appeal to a 2006 decision by the
1095:
gifts out of income of more than £3,000 in any year must be shown in full
2077:"Inheritance tax: why the new Duke of Westminster will not pay billions"
1116:
Where the gross value of the estate in the UK does not exceed £150,000.
712:
1211:
1103:
801:
1936:
IHTA 1984, ss. 8D-8M, as implemented by the Finance (No. 2) Act 2015,
2060:"Mr Major's Commons Statement on Royal Taxation – 11th February 1993"
395:
1163:
the charitable gifts are sufficient to qualify for the lesser rate:
206:. Statements consisting only of original research should be removed.
1553:
Agyemang, Emma; Parker, George; Stabe, Martin (26 September 2023).
1531:
1207:
912:
1527:"Beware the reach of Her Majesty's taxman, Brexit bankers told"
2184:
681:. It was introduced with effect from 18 March 1986, replacing
171:
69:
28:
2115:"How much tax will the Duke of Westminster pay on his estate"
1059:
a suitable claim is made to transfer the unused nil rate band
1363:
Consideration of taxation of the largest valuable interests
1039:
the deceased had not made a gift with reservation of benefit
841:
Legacy duty and succession duty were later abolished by the
1401:(assuming a normal life span to be around seven decades).
1306:
contributes funds to another person to acquire a property,
1258:£175,000 for the 2020-21 tax year and until 5 April 2028.
2110:
2108:
2095:"Tax and the Duke of Westminster's death | Letters"
1831:"Generosity pays: The 36% IHT rate and charity legacies"
1006:
Types of excepted estates for Inheritance Tax purposes
845:, followed by the abolition of corporation duty by the
195:
2205:
Free guide to inheritance tax from Hargreaves Lansdown
1024:
the deceased died domiciled in the United Kingdom (UK)
1884:"Sisters lose fight for tax rights of wedded couples"
1698:
1696:
1332:
In 2016 published letters and a prominent article in
1056:
there is only one predeceased spouse or civil partner
813:
From 1853, succession duty, a duty introduced by the
1761:"Frontline care workers exempt from inheritance tax"
1501:"Inheritance tax is poor answer to raising revenues"
1952:, updated 4 August 2023, accessed 23 September 2023
874:It captured all transfers of value, not made at an
783:
778:
765:
755:
729:
653:
646:
639:
629:
624:
614:
604:
1802:IHTA 1984, Sch. 1, as inserted by FA 2012, Sch. 33
1472:"Guide to completing your Inheritance Tax account"
1365:appointed or advanced (paid or part-paid) by trust
864:Estate duty was abolished with the passage of the
699:History of inheritance taxes in the United Kingdom
1182:percentages of assets, or successors executing a
1404:George Hodgson, interim chief executive of the
926:For IHT purposes, a person's estate includes:
2134:, Arabella Murphy, Solicitor, 19 October 2016
1988:"How does the new inheritance tax perk work?"
1950:Inheritance Tax thresholds and interest rates
1312:and then subsequently benefits from its use.
1293:(POAT) which covers transactions not made at
558:
8:
1106:against the estate will be claimed in full.
580:
396:Various alcohol- and gambling-related duties
2071:
2069:
1206:This measure was also extended to existing
1119:The conditions for these estates are that:
1074:The conditions for these estates are that:
825:, taking effect on the death of the settlor
63:Learn how and when to remove these messages
1238:Additional nil rate band on main residence
1123:the deceased died domiciled outside the UK
905:. The tax was renamed as inheritance tax.
901:, with most lifetime gifts removed by the
726:
579:
565:
551:
253:
1981:
1979:
1448:"Inheritance Tax (Research Paper 95-107)"
1406:Society of Trust and Estate Practitioners
1379:Gerald Grosvenor, 6th Duke of Westminster
1281:Effective with the 2005-06 tax year, the
964:Deductions will be made from an estate's
796:From 1694, probate duty, introduced as a
240:Learn how and when to remove this message
222:Learn how and when to remove this message
160:Learn how and when to remove this message
1004:
937:consideration in money or money's worth.
1492:
505:
469:
433:
295:
274:
256:
109:"Inheritance tax in the United Kingdom"
2117:Carter Solicitors. Accessed 2017-09-10
1866:Burden and Burden v The United Kingdom
96:Please improve this article by adding
2220:Inheritance law in the United Kingdom
1645:Finance Act 1975, s. 37, Second Table
1618:Finance Act 1969, Schedule 17, Part I
1590:Customs and Inland Revenue Act 1885,
1578:Customs and Inland Revenue Act 1885,
1460:"Inheritance Tax (Briefing Paper 93)"
1382:
1338:by a leading accountant supported by
648:Text of statute as originally enacted
18:Inheritance Tax in the United Kingdom
7:
2185:Certainty the National Will Register
2046:
1790:
1747:
1735:
1723:
1702:
1654:Finance Act 1975, s. 37, First Table
1429:History of the English fiscal system
1377:This critique followed the death of
897:CTT was reduced in scope during the
711:of property, that applied to either
655:Text of the Inheritance Tax Act 1984
1986:Hunter, Teresa (24 February 2017).
1458:Seely, Antony (29 September 2015).
1373:business, charity or agricultural).
960:Chargeable transfers prior to death
539:Business rates in Northern Ireland
519:Domestic rates in Northern Ireland
452:Land and Buildings Transaction Tax
25:
2200:Inheritance Tax Explained (VIDEO)
1882:Osborne, Hilary (29 April 2008).
1446:Seely, Antony (1 November 1995).
1255:£150,000 for the 2019-20 tax year
1252:£125,000 for the 2018-19 tax year
1249:£100,000 for the 2017-18 tax year
853:, and then to seven years by the
371:Annual Tax on Enveloped Dwellings
44:This article has multiple issues.
1763:. Home Care Insight. 22 May 2020
1507:. Oxford Analytica. 24 June 2015
1353:A compulsory register of trusts.
1326:Queen Elizabeth The Queen Mother
998:Types of estates exempt from IHT
804:in 1694, applying to personalty.
749:Parliament of the United Kingdom
742:
598:Parliament of the United Kingdom
591:
266:
176:
74:
33:
2167:"Personal tax: Inheritance tax"
2127:"Have we lost trust in trusts?"
52:or discuss these issues on the
2230:Taxation in the United Kingdom
1220:European Court of Human Rights
1186:to attain the desired result.
259:Taxation in the United Kingdom
1:
1425:(including deed of variation)
1360:and companies with UK assets.
951:Certain specified securities.
941:Excluded property comprises:
703:Prior to the introduction of
98:secondary or tertiary sources
2037:FA 2004, Sch. 15, par. 21-23
1505:Oxford Analytica Daily Brief
1896:Burden v The United Kingdom
1465:. House of Commons Library.
1453:. House of Commons Library.
1285:introduced a retrospective
719:(other personal property):
641:Status: Current legislation
326:Health and Social Care Levy
202:the claims made and adding
2246:
2149:"Inheritance Tax Act 1984"
1663:Finance Act 1975, s. 24(2)
1627:Finance Act 1975, s. 20(2)
1418:Asset-based egalitarianism
1303:disposes of a property, or
1134:
1110:
1064:
1017:
821:c. 51) applying to realty
724:United Kingdom legislation
696:
577:United Kingdom legislation
534:Business rates in Scotland
1820:IHTA 1984, Sch. 1, par. 7
1811:IHTA 1984, Sch. 1, par. 3
1297:, where a person either:
741:
736:
590:
585:
524:Business rates in England
488:Welsh Rates of Income Tax
275:UK Government Departments
1948:HM Revenue and Customs,
1870:[2006] ECHR 1064
1226:band to a discretionary
815:Succession Duty Act 1853
731:Succession Duty Act 1853
581:Inheritance Tax Act 1984
1900:[2008] ECHR 357
1872: (12 December 2006)
1636:Finance Act 1975, s. 38
1434:Quick succession relief
529:Business rates in Wales
483:Welsh Revenue Authority
1423:Disclaimer of interest
1112:Foreign domiciliaries
1014:Qualifying conditions
918:
498:Landfill Disposals Tax
361:Stamp Duty Reserve Tax
288:HM Revenue and Customs
85:relies excessively on
2159:The National Archives
1781:IHTA 1984, Schedule 1
1136:Blue Light Exemption
916:
457:Scottish Landfill Tax
386:Petroleum Revenue Tax
376:Insurance Premium Tax
1902: (29 April 2008)
1358:discretionary trusts
800:on wills entered in
683:capital transfer tax
493:Land Transaction Tax
1291:pre-owned asset tax
1007:
582:
447:Scottish income tax
434:Scottish Government
426:Vehicle Excise Duty
406:Climate Change Levy
366:Stamp Duty Land Tax
2154:legislation.gov.uk
1961:Finance Act 2016,
1714:IHTA 1984, ss. 2-4
1602:Finance Act 1894,
1267:lineal descendants
1019:Low value estates
1005:
919:
659:legislation.gov.uk
416:Machine Games Duty
381:Air Passenger Duty
330:proposal abolished
321:National Insurance
187:possibly contains
2101:. 12 August 2016.
2083:. 11 August 2016.
1738:, pp. 20–21.
1690:IHTA 1984, Part V
1273:than £2 million.
1184:deed of variation
1148:
1147:
819:16 & 17 Vict.
793:
792:
772:16 & 17 Vict.
737:Act of Parliament
665:
664:
586:Act of Parliament
575:
574:
478:Taxation in Wales
462:Air Departure Tax
341:Capital gains tax
250:
249:
242:
232:
231:
224:
189:original research
170:
169:
162:
144:
67:
16:(Redirected from
2237:
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2038:
2035:
2029:
2028:FA 2004, Sch. 15
2026:
2020:
2017:
2011:
2010:
2008:
2006:
1983:
1974:
1973:IHTA 1984, s. 8K
1971:
1965:
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1953:
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1934:
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1289:regime known as
1283:Finance Act 2004
1277:Pre-owned assets
1141:Finance Act 2015
1008:
909:Framework of IHT
903:Finance Act 1986
866:Finance Act 1975
855:Finance Act 1969
851:Finance Act 1946
847:Finance Act 1959
843:Finance Act 1949
746:
745:
732:
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911:
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391:Aggregates Levy
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2019:FA 2004, s. 84
2012:
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2049:, p. 22.
2048:
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2016:
2013:
2001:
1997:
1993:
1992:The Telegraph
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1849:"HM Treasury"
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1725:
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1340:Jeremy Corbyn
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1157:nil rate band
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809:consanguinity
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789:4 August 1853
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212:December 2019
205:
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191:
190:
185:This article
183:
174:
173:
164:
161:
153:
150:December 2019
142:
139:
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132:
128:
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111: –
110:
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105:Find sources:
99:
93:
92:
88:
83:This article
81:
77:
72:
71:
66:
64:
57:
56:
51:
50:
45:
40:
31:
30:
27:
19:
2174:. Retrieved
2170:
2161:, 1984 c. 51
2152:
2129:
2122:
2099:the Guardian
2098:
2089:
2081:The Guardian
2080:
2054:
2042:
2033:
2024:
2015:
2003:. Retrieved
1991:
1969:
1957:
1944:
1932:
1920:. Retrieved
1916:
1907:
1895:
1889:the Guardian
1887:
1877:
1865:
1861:
1852:
1843:
1837:. July 2012.
1825:
1816:
1807:
1798:
1793:, p. 3.
1786:
1777:
1765:. Retrieved
1755:
1743:
1731:
1719:
1710:
1686:
1677:
1668:
1659:
1650:
1641:
1632:
1623:
1614:
1598:
1586:
1574:
1564:27 September
1562:. Retrieved
1558:
1548:
1538:25 September
1536:. Retrieved
1530:
1521:
1511:27 September
1509:. Retrieved
1504:
1495:
1478:
1403:
1399:
1389:and less on
1387:middle class
1376:
1368:
1335:The Guardian
1333:
1331:
1323:
1314:
1311:
1295:arm's length
1280:
1271:
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1241:
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1193:
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1161:
1154:
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1115:
1101:
1073:
1069:
1048:
1001:
993:
971:
963:
954:
940:
925:
896:
876:arm's length
863:
859:
840:
837:
814:
785:Royal assent
721:
704:
702:
682:
679:transfer tax
672:
666:
635:31 July 1984
631:Royal assent
421:Tobacco Duty
411:Landfill tax
329:
251:
236:
218:
209:
186:
156:
147:
137:
130:
123:
116:
104:
84:
60:
53:
47:
46:Please help
43:
26:
2176:22 December
2131:The Gazette
1922:23 December
1320:Controversy
1151:Rate of tax
823:settlements
709:inheritance
705:estate duty
514:Council Tax
283:HM Treasury
2214:Categories
1994:. London.
1487:References
1395:super rich
1391:plutocrats
1287:income tax
798:stamp duty
757:Long title
717:personalty
715:(land) or
620:1984 c. 51
606:Long title
401:Bingo Duty
356:Stamp Duty
309:Income tax
196:improve it
120:newspapers
87:references
49:improve it
2047:HMRC 2015
2000:0307-1235
1791:HMRC 2015
1748:HMRC 2015
1736:HMRC 2015
1724:HMRC 2015
1703:HMRC 2015
1370:bona fide
1324:In 2002,
1082:threshold
200:verifying
55:talk page
2005:11 March
1938:ss. 9-10
1412:See also
1393:and the
1212:widowers
767:Citation
616:Citation
1963:Sch. 15
1592:Part II
1580:Part II
1344:capital
1104:legitim
1086:waived)
802:probate
693:History
667:In the
194:Please
134:scholar
2171:gov.uk
1998:
1917:gov.uk
1853:GOV.UK
1767:1 July
1479:gov.uk
1208:widows
882:time."
713:realty
136:
129:
122:
115:
107:
1898:
1868:
1532:Zawya
1475:(PDF)
1463:(PDF)
1451:(PDF)
1228:trust
779:Dates
774:c. 51
677:is a
625:Dates
141:JSTOR
127:books
2178:2016
2007:2019
1996:ISSN
1924:2016
1769:2020
1606:and
1566:2023
1540:2023
1513:2023
1011:Type
314:PAYE
113:news
1604:s.1
304:VAT
198:by
89:to
2216::
2169:.
2157:,
2151:,
2107:^
2097:.
2079:.
2068:^
1990:.
1978:^
1915:.
1886:.
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138:·
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