Abstract
This chapter deals with what was originally known as capital transfer tax, but following sweeping changes in the 1986 Finance Act was renamed inheritance tax. The name applies from 25 July 1986. However, the inheritance tax rules cover transfers on and after 18 March 1986.
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© 2013 Fiscal Services Ltd
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Sinclair, W., Lipkin, B. (2013). Inheritance tax. In: Tax Guide 2013–2014. Palgrave Macmillan, London. https://doi.org/10.1057/9781137315298_22
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DOI: https://doi.org/10.1057/9781137315298_22
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-32725-6
Online ISBN: 978-1-137-31529-8
eBook Packages: Palgrave Economics & Finance CollectionEconomics and Finance (R0)