You will consider many investigation issues when you review the
IHT403 or IHT100, and again when you receive replies to your
enquiries. (
IHTM14023)
In addition to these you need to be alert to the possibility
of omitted transfers (
IHTM14802), and also possible avoidance
tactics such as associated operations (
IHTM14822) and transfers by close
companies (
IHTM14851). You should also watch out
for situations where part of the consideration for a disposition is
not received until after a year from the disposition, or is
outstanding at the date of death (future payments) (
IHTM14871).
You can find advice on these aspects in the following pages.
Advice on schemes to exploit annual exemptions is contained
earlier in this section of the manual. (
IHTM14151)
