Policy paper

Obsolete statements relating to Inheritance Tax (also applicable where tax charged is Capital Transfer Tax)

Published 1 January 2014

Title Year Ref Notes
Interests in possession   D16  
Powers of advancement   E02  
Age of majority   E08  
Leases for life   E10  
Orders in matrimonial proceedings   E12  
Missives of sale   E16  
Incidence of tax   E17