Calculating the chargeable estate: contents
Introduction

IHTM26001Introduction

IHTM26002Introduction: Quantifying the amount which is chargeable and the amount which is exempt

IHTM26003Introduction: Definitions

IHTM26011Specific gifts: Definition

IHTM26012Specific gifts: Disallowed liabilities

IHTM26013Specific gifts: Value of specific gifts

IHTM26020Special rule concerning spouse or civil partner exemption

IHTM26030Calculation where residue wholly chargeable

IHTM26040Calculation where there are no specific gifts

IHTM26050Calculation where residue partly chargeable and no chargeable specific gifts

IHTM26060Calculation where there are chargeable specific gifts and residue wholly exempt

IHTM26081Other calculations: Step 1  the starting value of specific gifts: Introduction

IHTM26082Other calculations: Step 1  the starting value of specific gifts: Two or more gifts of an asset

IHTM26083Other calculations: Step 1  the starting value of specific gifts: Settled gift

IHTM26084Other calculations: Step 1  the starting value of specific gifts: Gift of an annuity

IHTM26085Other calculations: Step 1  the starting value of specific gifts: Circular situation

IHTM26086Other calculations: Step 1  the starting value of specific gifts: Legal rights in Scotland

IHTM26101Other calculations: Step 3  interaction: Introduction

IHTM26102Other calculations: Step 3  interaction: Situations where interaction applies

IHTM26103Other calculations: Step 3  interaction: Summary of the interaction provisions

IHTM26104Other calculations: Step 3  interaction: Outline of the interaction procedure

IHTM26105Other calculations: Step 3  interaction: Extent of examination necessary

IHTM26106Other calculations: Step 3  interaction: Specific gifts of relievable property

IHTM26107Other calculations: Step 3  interaction: Antiavoidance provisions

IHTM26108Other calculations: Step 3  interaction: The appropriate fraction

IHTM26109Other calculations: Step 3  interaction: The appropriate fraction where there are no specific gifts of relievable property

IHTM26110Other calculations: Step 3  interaction: The appropriate fraction where there are specific gifts of relievable property

IHTM26121Other calculations: Step 4  grossing up: Background

IHTM26122Other calculations: Step 4  grossing up: How grossing up works

IHTM26123Other calculations: Step 4  grossing up: The specific gifts you should gross up

IHTM26124Other calculations: Step 4  grossing up: How to decide whether specific gifts out of the free estate bear their own tax

IHTM26125Other calculations: Step 4  grossing up: How to decide whether specific gifts out of settled property bear their own tax

IHTM26126Other calculations: Step 4  grossing up: Other property which bears its own tax

IHTM26127Other calculations: Step 4  grossing up: What to do if the value of a gift is dependent upon the amount of an exemption

IHTM26128Other calculations: Step 4  grossing up: Initial procedure for grossing up

IHTM26129Other calculations: Step 4  grossing up: Grossing up where there are any reliefs due

IHTM26130Other calculations: Step 4  grossing up: Grossing up where there are exemptions with a value limit

IHTM26131Other calculations: Step 4  grossing up: Deciding which type of grossing calculation to use

IHTM26132Other calculations: Step 4  grossing up: The grossing calculator

IHTM26133Other calculations: Step 4  grossing up: Grossing up position where (additional) legacies are given under a variation accepted as within IHTA84/s142

IHTM26141Other calculations: Step 4  simple grossing calculations: Introduction

IHTM26142Other calculations: Step 4  simple grossing calculations: Calculation when there is no lifetime cumulation

IHTM26143Other calculations: Step 4  simple grossing calculations: Calculation when there is a lifetime cumulative total which is below the threshold

IHTM26144Other calculations: Step 4  simple grossing calculations: Calculation when there is a lifetime cumulative total in excess of the threshold

IHTM26151Other calculations: Step 4  four stage grossing calculations: Exceptions where four stage grossing is not necessary

IHTM26152Other calculations: Step 4  four stage grossing calculations: The four stages

IHTM26153Other calculations: Step 4  four stage grossing calculations: Stage 1

IHTM26154Other calculations: Step 4  four stage grossing calculations: Stage 2

IHTM26155Other calculations: Step 4  four stage grossing calculations: Stage 3

IHTM26156Other calculations: Step 4  four stage grossing calculations: Stage 4

IHTM26157Other calculations: Step 4  four stage grossing calculations: Example of a four stage calculation

IHTM26158Other calculations: Step 4  four stage grossing calculations: Example of a four stage calculation where interaction and settled property are also involved

IHTM26171Other calculations: Step 4  Re Benham type grossing calculations: Legal background

IHTM26172Other calculations: Step 4  Re Benham type grossing calculations: Practice