287 Death On Active Service Etc Exemption From Inheritance Tax

WILLS AND ADMINISTRATION vol 42(1) will precedents

287 Death on active service etc exemption from inheritance tax

| Commentary

A member of the armed forces is on active service when they are on active service against an enemy, or on other service of a warlike nature or which, in the opinion of the Treasury, involved the same risks as service of a warlike nature.

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(16) INHERITANCE TAX CONSIDERATIONS FOR THE WILL DRAFTER

288 Death of surviving (second) spouse or civil partner: making claim to transfer unused nil rate band

289 Using transferred nil rate band of inheritance tax

290 Lifetime gifts by surviving spouse or civil partner: tax position

291 Will trusts created by a surviving spouse or civil partner: tax position

292 Nil rate band maximum

293 Claim to transfer unused nil rate band: issues for the survivor’s personal representatives

294 Impact on drafting inheritance tax efficient wills of transferable nil rate band

295 Desirable situations to establish nil rate band discretionary trusts (‘mini-discretionary trusts’)

296 The effect of the introduction of the residential nil rate band

297 Surviving spouse or civil partner who remarries: inheritance tax considerations

298 Background to the introduction of the residential nil rate band

299 Residential nil rate band legislation: immediate consequences

300 Residential nil rate band: the amount of the relief

301 Residential nil rate band: the taper restriction

302 What is a ‘qualifying residential interest’?

303 The property must be ‘closely inherited’

304 Discretionary will trusts and post-death arrangements

305 Deceased occupying the property under a trust

306 Lifetime gifts and reservation of benefit

307 Transfer of unused residential nil rate band

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287 Death on active service etc exemption from inheritance tax

287 Death on active service etc exemption from inheritance tax

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(16) INHERITANCE TAX CONSIDERATIONS FOR THE WILL DRAFTER

288 Death of surviving (second) spouse or civil partner: making claim to transfer unused nil rate band

289 Using transferred nil rate band of inheritance tax

290 Lifetime gifts by surviving spouse or civil partner: tax position

291 Will trusts created by a surviving spouse or civil partner: tax position

292 Nil rate band maximum

293 Claim to transfer unused nil rate band: issues for the survivor’s personal representatives

294 Impact on drafting inheritance tax efficient wills of transferable nil rate band

295 Desirable situations to establish nil rate band discretionary trusts (‘mini-discretionary trusts’)

296 The effect of the introduction of the residential nil rate band

297 Surviving spouse or civil partner who remarries: inheritance tax considerations

298 Background to the introduction of the residential nil rate band

299 Residential nil rate band legislation: immediate consequences

300 Residential nil rate band: the amount of the relief

301 Residential nil rate band: the taper restriction

302 What is a ‘qualifying residential interest’?

303 The property must be ‘closely inherited’

304 Discretionary will trusts and post-death arrangements

305 Deceased occupying the property under a trust

306 Lifetime gifts and reservation of benefit

307 Transfer of unused residential nil rate band

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287 Death on active service etc exemption from inheritance tax

287 Death on active service etc exemption from inheritance tax

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