IHTM16081 | Settled property exemptions: exemptions on death

Where an interest in possession comes to an end on death the following exemptions are available:

• transfers between spouses or civil partners (IHTM11031)

• gifts to charities (IHTM11101)

• gifts to political parties (IHTM11191)

• gifts for national purposes (IHTM11221)

• gifts for public benefit (IHTM11240)

• for maintenance funds (IHTM11250)

• gifts to Registered Housing Associations on or after 14 March 1989 (IHTM11211).