IHTM35121 - Property redirected to a charity: redirection to a charity by an individual
Many beneficiaries may feel that they would like to recognise
organisations that have helped the deceased or cared for them in
the period prior to death. Using a variation to achieve that aim
has the benefit of an IHT saving where the organisation qualifies
for charity relief. Where an IoV satisfies the provisions of
IHTA84/S142, you should allow exemption (
IHTM11101) for bequest to qualifying
charities in the normal way.
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
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(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
