Tax Memo

Inheritance tax

 CHAPTER 1   General principles 

Inheritance tax (IHT) is a tax on bequests, gifts and other transfers of property by individuals, either during lifetime or on death. It can also be charged on property held in a trust, or owned by a close company. The charge to tax is determined by the nature of the transfer, the relationship between the parties, and the circumstances of the individual, trust, or company making the transfer.

 SECTION 1   Overview 

 1. Chargeable persons&nbs...

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