Contents
IHTM01000
Inheritance Tax in HMRC: contents
IHTM02000
Communications: contents
IHTM03000
Files: contents
IHTM04000
How Inheritance Tax is charged: contents
IHTM05000
What happens when someone dies?: contents
IHTM06000
Delivery of accounts – excepted estates, transfers and settlements: contents
IHTM09000
Investigating accounts and principles of valuation: contents
IHTM10000
IHT accounts and accountability: contents
IHTM11000
Exemptions: contents
IHTM12000
Succession: contents
IHTM13000
Domicile: contents
IHTM14000
Lifetime transfers: contents
IHTM15000
Joint property and nominated property: contents
IHTM16000
Settled property: contents
IHTM17000
Pensions: contents
IHTM18000
Stocks and shares: contents
IHTM19000
Capital debts due to the estate: contents
IHTM20000
Life Policies: contents
IHTM21000
Household goods and personal effects: contents
IHTM22000
Interest in unadministered estates and QSR: contents
IHTM23000
Land and Buildings: contents
IHTM24000
Agricultural relief: contents
IHTM25000
Business relief and businesses: contents
IHTM26000
Calculating the chargeable estate: contents
IHTM27000
Foreign property: contents
IHTM28000
Liabilities: contents
IHTM29000
Enquiry procedures and yield: contents
IHTM30000
Liability and payment of tax: contents
IHTM31000
Assessing: contents
IHTM32000
Progressing files: contents
IHTM33000
Loss on sale of land: contents
IHTM34000
Loss on sale of shares: contents
IHTM35000
Alterations to the devolution of an estate: contents
IHTM36000
Penalties: contents
IHTM37000
Notices of determination: contents
IHTM40000
Clearance certificates: contents
IHTM42000
Relevant property trusts: contents
IHTM43000
Transferable nil rate band: contents
IHTM44000
Pre-owned assets: contents
IHTM45000
Reduced rate for charitable gifts: contents
IHTM46000
Residence nil rate band: contents
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