IHTM22000 - Interest in unadministered estates and QSR: contents


Introduction
Interest in unadministered estates
Quick succession relief
Cross references

Introduction

IHTM22001Introduction

Interest in unadministered estates

IHTM22011Summary

Investigating form IHT415

IHTM22022Valuation aspects
IHTM22023Effect on reliefs
IHTM22024Pecuniary legacies
IHTM22025Gifts of residue

Payment by instalments

IHTM22030Payment by instalments

Statutory provision

IHTM22031Statutory provision

Quick succession relief

IHTM22041Summary
IHTM22042When the relief applies
IHTM22043When the relief does not apply
IHTM22044Identifying QSR - chart
IHTM22045What the relief does
IHTM22080Calculating PQSR
IHTM22091Settled property

Calculating QSR

IHTM22051Summary and formula
IHTM22052The appropriate percentage
IHTM22053Value and tax on earlier transfer
IHTM22054Increase in deceased's estate

Calculating QSR: Quantifying increase to deceased's estate

IHTM22061What values to use

Calculating QSR: Tax burden on death

IHTM22071Summary
IHTM22072Legacies free of tax
IHTM22073Legacies bearing own tax
IHTM22074Gifts of residue
IHTM22075Equal beneficiaries, unequal benefits
IHTM22076Received lifetime transfers

Calculating QSR: Quantifying increase to deceased's estate

IHTM22080PQSR
IHTM22081Special provision for reversions

QSR: Settled property

IHTM22091On death
IHTM22092Lifetime
IHTM22093Calculation QSR on settled property

Cross references

IHTM22101Summary
IHTM22102Recording of information
IHTM22103Model cross reference
IHTM22104Action at testator's file
IHTM22105Investigation at deceased's file
IHTM22106Indexing cross references

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