IHTM39011 - Future claims: introduction

Although no immediate claim for IHT may arise in respect of certain types of property, there may be a charge to tax in the future on the happening of certain events. It is therefore important that the future claims for tax are kept in view.

The caseworker will be responsible for checking whether any future change in the interests of a will or settlement may be chargeable to tax. The caseworker is also responsible for entering future claims on woodland left out of account following death by reason of woodlands relief under section 125 IHTA 1984.