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Use the IHT403 with form IHT400 if the deceased had given away or 'transferred' any assets, such as cash, property or land.
This table describes the assets and liabilities of estates passing on death in tax year 2019 to 2020 which were liable to Inheritance Tax.
This table includes estimated numbers of estates liable to tax on death in tax year 2019 to 2020 by local administrative units.
This table shows exemptions and reliefs claimed by estates above the Inheritance Tax threshold up to tax year 2020 to 2021.
Upper Tribunal Tax and Chancery decision of Judge Rupert Jones and Judge Guy Brannan on 08 May 2024
This table presents an analysis of the assets held in taxpaying discretionary trusts up to tax year 2020 to 2021.
This tax information and impact note affects the personal representatives and advisors or agents who administer the estate of a deceased person, trustees and other individuals who are liable to Inheritance Tax.
This table describes the assets and liabilities of estates passing on death in tax year 2020 to 2021 which were liable to Inheritance Tax.
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