C

    Inheritance tax - General principles - Transfers of value - Exempt transfers - b. Both in lifetime and on death - Gifts to UK charities and registered clubs - 55390

    A gift to a charity is an exempt transfer provided that the property transferred becomes the property of the charity, or is held on trust for charitable purposes. A charity is defined using the standard...

    Inheritance tax - General principles - Valuation - General rules - Related property - 55575

    The value of any property in a person's estate is found after taking into account any related property if that produces a higher value. Property is related to the property in a person's estate...

    Inheritance tax - Transfers on death - The death estate - 57050

    On death, individuals are deemed to make a transfer of value of an amount equal to the value of their estate immediately before death. IHT is levied on the death estate, taking into account chargeable...

    Inheritance tax - National heritage property - Requirements - Qualifying transfers - 58060

    The conditional exemption is not applicable where the transfer is already exempt under the spouse exemption (¶55385) or the charitable exemption (¶55390). However, where property is already...

    Inheritance tax - Anti-avoidance measures - Gifts with reservation - Transactions not subject to the rules - 62135

    The gift with reservation rules do not apply to a disposal by way of one of the following exempt transfers (¶55320+): - transfers between spouses; - small gifts; - gifts in consideration of...

    Inheritance tax - Anti-avoidance measures - Close companies - Apportionment of a transfer of value - 62475

    A transfer by a close company to a charity, political party, housing association, or qualifying national body will be exempt (¶55390+). The following transfers are not apportioned to participators:...