253 Gifts Subject To A Reservation Of Benefit (‘GWR’)

WILLS AND ADMINISTRATION vol 42(1) will precedents

253 Gifts subject to a reservation of benefit (‘GWR’)

| Commentary

The reintroduction in 1986 of provisions taxing gifts subject to a reservation of benefit by the donor raised conceptual problems because the provisions were

View the latest version of this document, as well as thousands of others like it, sign in to ��Ӱ�� or register for a free trial

View full volume

(15) TAXATION ASPECTS OF WILLS

254 Transfers on death: basis of inheritance tax

255 Liability to pay inheritance tax

256 Introduction to exempt transfers from inheritance tax

257.1 Annual exemption from inheritance tax

257.2 Small gifts exemption from inheritance tax

257.3 Normal expenditure out of income: exemption from inheritance tax

257.4 Gifts in consideration of marriage or formation of civil partnership: exemption from inheritance tax

257.5 Dispositions by one spouse or civil partner for maintenance: exemption from inheritance tax

258 Gifts between spouses or civil partners: exemption from inheritance tax

259 Gifts to charities and housing associations: exemption from inheritance tax

260 Gifts to charities and registered clubs: lower rate of inheritance tax

261 Gifts to political parties: exemption from inheritance tax

262 Gifts for national purposes: exemption from inheritance tax

263 Employee trusts: exemption from inheritance tax

264 Deferral relief for woodlands from inheritance tax

265 Property excluded from an inheritance tax charge

266 Changes to the inheritance tax treatment of settlements

267 Relevant property regime for taxation of will trusts and settlements

268 Introduction

269 Immediate post-death interests in possession (‘IPDIs’)

��Ӱ��

253 Gifts subject to a reservation of benefit (‘GWR’)

253 Gifts subject to a reservation of benefit (‘GWR’)

Continue reading

(15) TAXATION ASPECTS OF WILLS

254 Transfers on death: basis of inheritance tax

255 Liability to pay inheritance tax

256 Introduction to exempt transfers from inheritance tax

257.1 Annual exemption from inheritance tax

257.2 Small gifts exemption from inheritance tax

257.3 Normal expenditure out of income: exemption from inheritance tax

257.4 Gifts in consideration of marriage or formation of civil partnership: exemption from inheritance tax

257.5 Dispositions by one spouse or civil partner for maintenance: exemption from inheritance tax

258 Gifts between spouses or civil partners: exemption from inheritance tax

259 Gifts to charities and housing associations: exemption from inheritance tax

260 Gifts to charities and registered clubs: lower rate of inheritance tax

261 Gifts to political parties: exemption from inheritance tax

262 Gifts for national purposes: exemption from inheritance tax

263 Employee trusts: exemption from inheritance tax

264 Deferral relief for woodlands from inheritance tax

265 Property excluded from an inheritance tax charge

266 Changes to the inheritance tax treatment of settlements

267 Relevant property regime for taxation of will trusts and settlements

268 Introduction

269 Immediate post-death interests in possession (‘IPDIs’)

Call us on

��Ӱ��

HELP & SUPPORT

LEGAL SOLUTIONS

Policies

253 Gifts subject to a reservation of benefit (‘GWR’)

253 Gifts subject to a reservation of benefit (‘GWR’)

Continue reading

Related documents:

Call us on

����Ӱ��

HELP & SUPPORT

LEGAL SOLUTIONS

Policies

��Ӱ��