SVM108057 - Inheritance Tax: Risk Assessment on a chargeable lifetime transfer

IHTM4067 gives a full list of situations where transfers that are chargeable when made.

The chargeable value of the transfer is calculated on a loss to the estate basis. 

IHTM14533 gives an example of how this works on transfers that are chargeable when made.  The transfer is only aggregated with other chargeable when made transfers, not Potentially Exempt Transfers.

Additional Guidance: SVM150000