IHTM16081 - Settled property exemptions: exemptions on death

Where an interest in possession comes to an end on death the following exemptions are available:

• transfers between spouses or civil partners ( IHTM11031) ( IHTM11032)
• gifts to charities ( IHTM11101)
• gifts to political parties ( IHTM11191)
• gifts for national purposes ( IHTM11221)
• gifts for public benefit ( IHTM11240)
• for maintenance funds ( IHTM11250)
• gifts to Registered Housing Associations on or after 14 March 1989. ( IHTM11211)