³ÉÈËÓ°Òô

Commentary

313 When the inheritance tax relief operates

WILLS AND ADMINISTRATION vol 42(1) will precedents

313 When the inheritance tax relief operates

| Commentary

In the case of each component1, first calculate ‘the donated amount’2: that is, the value of the property gifted to charity. There is no restriction on the type of assets that can be so gifted, but it will be necessary to value

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to ³ÉÈËÓ°Òô or register for a free trial