Inheritance Tax

This material remains valid for the 2022/2023 tax year.

Part 1 Outline & Lifetime Transfers

Part 2 Calculating liability on death

Part 3 Residential NRB

Part 4 Charitable legacies (7/4/22)

Part 5 The 14 year rule

Part 6 IHT reliefs

Part 7 Gifts with Reservation and POAT