IHTM14575 - Lifetime transfers: the charge to tax: additional charges: taper relief
If the chargeable transfer is more than three years before the transferor’s death, you allow taper relief on the recalculated tax. (IHTM14611)
If the chargeable transfer is more than three years before the transferor’s death, you allow taper relief on the recalculated tax. (IHTM14611)
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