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When you have to pay Income Tax, Capital Gains Tax, Stamp Duty or Inheritance Tax on money, shares or property you inherit
You do not usually owe any tax on an inheritance at the time you inherit…
You do not usually have to pay Income Tax or Capital Gains Tax immediately…
You do not pay Stamp Duty, Income Tax or Capital Gains Tax immediately if…
You do not usually have to pay any Stamp Duty or tax when you inherit…
Use the IHT417 with form IHT400 if the deceased had a permanent home in the UK when they died but had assets outside the UK.
Find out more information on relocation expenses and benefits that qualify for exemption.
How the accounting systems in relation to insolvent estates operate and the legislative basis for the accounting for fees and expenses relating to the work of the official receiver.
Sections (2.01 - 2.31) last updated: September 2017.
Upper Tribunal Tax and Chancery decision of JUDGE SWAMI RAGHAVAN & JUDGE NICHOLAS ALEKSANDER on 29 September 2023
Sections (15.01 - 15.58) last updated: April 2024.
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