Interest in unadministered estates and QSR: contents
Introduction
Interest in unadministered estates
Interest in unadministered estates: Investigating form IHT415
-
IHTM22022Interest in unadministered estates: Valuation aspects
-
IHTM22023Interest in unadministered estates: effect on reliefs
-
IHTM22024Interest in unadministered estates: Pecuniary legacies
-
IHTM22025Interest in unadministered estates: Gifts of residue
-
IHTM22041Quick succession relief: Summary
-
IHTM22042Quick succession relief: When the relief applies
-
IHTM22043Quick succession relief: When the relief does not apply
-
IHTM22044Quick succession relief: Identifying QSR - chart
-
IHTM22045Quick succession relief: What the relief does
-
IHTM22051Quick succession relief: Calculating QSR: Summary and formula
-
IHTM22052Quick succession relief: Calculating QSR: The appropriate percentage
-
IHTM22053Quick succession relief: Calculating QSR: Value and tax on earlier transfer
-
IHTM22054Quick succession relief: Calculating QSR: Increase in deceased's estate
-
IHTM22071Quick succession relief: Calculating QSR - tax burden on death: Summary
-
IHTM22072Quick succession relief: Calculating QSR - tax burden on death: Legacies free of tax
-
IHTM22073Quick succession relief: Calculating QSR - tax burden on death: Legacies bearing own tax
-
IHTM22074Quick succession relief: Calculating QSR - tax burden on death: Gifts of residue
-
IHTM22075Quick succession relief: Calculating QSR - tax burden on death: Equal beneficiaries, unequal benefits
-
IHTM22076Quick succession relief: Calculating QSR - tax burden on death: Received lifetime transfers