IHTM16082 | Settled property exemptions: exemptions on lifetime transfers

Where the interest in possession comes to an end in lifetime, and the circumstances are such that a charge arises under IHTA84/S52 (1) (IHTM04084), the exemptions on death (IHTM16081) can apply, plus

• annual exemptions (IHTM14141)

• marriage or civil partnership gifts (IHTM11032) (IHTM14191)