by Stephanie Webber

The distinction between chargeable transfers, potentially exempt transfers and exempt transfers

by Stephanie Webber

Transactions by close companies that can be treated as transfers of value or dispositions by individuals

by Stephanie Webber

The territorial scope of IHT depends on a person’s domicile

by Stephanie Webber

What is included in a person’s estate and deductions to be made

by Stephanie Webber

Special IHT valuation rules, including reliefs for falls in value