Skip to main content
HM Revenue and Customs logo
  • Home
  • About us
  • Contact us
  • Online services
  • Site map
  • Help

» Tax agents and advisers
news search Frequently asked questions Complaints
 
businesses & corporations
employers
individuals & employees
You are here: Library > Revenue-based Taxes and Benefits

Inland Revenue: Inheritance Tax Act 1984 Part I General Table of Contents

 

ihta84/s1.- Charge on transfers.

ihta84/s2.- Chargeable transfers and exempt transfers.

ihta84/s3.- Transfers of value.

ihta84/s3a.- [Potentially exempt transfers

ihta84/s4.- Transfers on death.

ihta84/s5.- Meaning of estate.

ihta84/s6.- Excluded property.

ihta84/s7.- Rates.

ihta84/s8.- Indexation of rate bands

ihta84/s9.- Transitional provisions on reduction of tax.

ihta84/s10.- Dispositions not intended to confer gratuitous benefit.

ihta84/s11.- Dispositions for maintenance of family.

ihta84/s12.- Dispositions allowable for income tax or conferring retirement benefits.

ihta84/s13.- Dispositions by close companies for benefit of employees.

ihta84/s14.- Waiver of remuneration.

ihta84s/15.- Waiver of dividends.

ihta84/s16.- Grant of tenancies of agricultural property.

ihta84/s17.- Changes in distribution of deceased's estate, etc.

Home Top |   Menu
 
 
In this section
  • All tools...
  • All topics and Publications
  • Budget
  • Consultations
  • Leaflets & booklets
  • Legislation
  • Manuals
  • National Statistics
  • Rates & Allowances
  • Research
  • Software Developers
  • Tax Law Rewrite
  • What's New
Business Link access to better business | © Crown Copyright | Terms & conditions | Privacy policy | Accessibility | Directgov Straight through to public services