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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Reversionary interests: introduction

A reversionary interest (IHTM16000) is excluded property (IHTM04251) and therefore outside the scope of IHT, IHTA84/S48 (1) except

  • if the interest has been purchased, (IHTM04282) IHTA84/S48 (1)(a) or
  • if the settlor, his spouse or civil partner (IHTM11032) is or has been beneficially entitled to the interest, (IHTM04283) IHTA84/S48 (1)(b) or
  • if the interest is expectant on the determination of a lease for life treated as a settlement, (IHTM04284) IHTA84/S48 (1)(c).

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
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  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000) IHTM04282(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000) IHTM04283(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)