Where necessary, modules have been updated for the tax year 2024-25 and financial year 2024.
Certain dispositions by a transferor do not give rise to a transfer of value for IHT
The most important types of transfer that are exempt from IHT
How a 100% reduction in value can be transferred with AR
The categories of business property that are eligible and the conditions to be satisfied
The special valuation rules that apply for tax purposes
Both national heritage property and woodlands may be treated favourably for IHT
The occasions on which grossing-up is required to determine the chargeable estate on death