IHTM45000 - Reduced rate for charitable gifts: contents

Introduction and conditions
  1. IHTM45001
    Introduction and conditions: Introduction
  2. IHTM45002
    Introduction and conditions: Charitable giving condition or 10% test
Components of the estate
  1. IHTM45003
    Components of the estate: Summary
  2. IHTM45004
    Components of the estate: Survivorship component
  3. IHTM45005
    Components of the estate: Settled property component
  4. IHTM45006
    Components of the estate: Reservation of benefit property
  5. IHTM45007
    Components of the estate: General component
  6. IHTM45008
    Components of the estate: Charitable legacy worded to meet the 10% test
Calculating the baseline amount
  1. IHTM45009
    Calculating the baseline amount: Introduction
  2. IHTM45010
    Calculating the baseline amount: Estate with a single estate component
  3. IHTM45011
    Calculating the baseline amount: Estate with a single estate component and lifetime cumulative total
  4. IHTM45012
    Calculating the baseline amount: Estate with two or more components
  5. IHTM45013
    Calculating the baseline amount: Where the charitable legacy is worded to meet the 10% test
The charitable giving condition or 10% test
  1. IHTM45030
    The charitable giving condition or 10% test: Grossing up
  2. IHTM45031
    The charitable giving condition or 10% test: Interaction
  3. IHTM45032
    The charitable giving condition or 10% test: Example with two estate components, a lifetime cumulative total and where grossing up and interaction apply
Abatement
  1. IHTM45033
    Abatement: Insufficient assets to pay legacies under the Will
  2. IHTM45034
    Abatement: Caused by grossing up
Merger of components
  1. IHTM45035
    Merger of components: Aggregate estate contains two components
  2. IHTM45036
    Merger of components: Aggregate estate contains three components
  3. IHTM45037
    Merger of components: Where grossing up and interaction apply
  4. IHTM45038
    Merger of components: Datacapture on COMPASS
  5. IHTM45039
    Merger of components: Merger following an Instrument of Variation
Elections
  1. IHTM45040
    Elections: Election to opt out
  2. IHTM45041
    Elections: Procedure
  3. IHTM45042
    Elections: Who must take the election
  4. IHTM45043
    Elections: Time limits
  5. IHTM45044
    Elections: Late claims
Other issues
  1. IHTM45050
    Other issues: Where the estate is entitled to Quick Succession Relief
  2. IHTM45051
    Other issues: Charges arising following the deferral of tax for woodlands or conditional exemption