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IHTM26000 | Calculating the chargeable estate: contents

From HM Revenue & Customs · Inheritance Tax Manual

Contents65 entries

  1. IHTM26001Calculating the chargeable estate: introduction
  2. IHTM26002Calculating the chargeable estate: quantifying the amount which is chargeable and the amount which is exempt
  3. IHTM26003Calculating the chargeable estate: definitions
  4. IHTM26011Specific gifts: definition
  5. IHTM26012Specific gifts: disallowed liabilities
  6. IHTM26013Specific gifts: value of specific gifts
  7. IHTM26020Calculating the chargeable estate: special rule concerning spouse or civil partner exemption
  8. IHTM26030Calculating the chargeable estate: calculation where residue wholly chargeable
  9. IHTM26040Calculating the chargeable estate: calculation where there are no specific gifts
  10. IHTM26050Calculating the chargeable estate: calculation where residue partly chargeable and no chargeable specific gifts
  11. IHTM26060Calculating the chargeable estate: calculation where there are chargeable specific gifts and residue wholly exempt
  12. IHTM26071Other calculations: order in which to apply the partly exempt transfer rules
  13. IHTM26081Step 1 - the starting value of specific gifts: introduction
  14. IHTM26082Step 1 - the starting value of specific gifts: two or more gifts of an asset
  15. IHTM26083Step 1 - the starting value of specific gifts: settled gift
  16. IHTM26084Step 1 - the starting value of specific gifts: gift of an annuity
  17. IHTM26085Step 1 - the starting value of specific gifts: circular situation
  18. IHTM26086Step 1 - the starting value of specific gifts: legal rights in Scotland
  19. IHTM26090Other calculations: step 2 - abatement where there are not enough assets to pay specific gifts in full
  20. IHTM26101Step 3 - interaction: introduction
  21. IHTM26102Step 3 - interaction: situations where interaction applies
  22. IHTM26103Step 3 - interaction: summary of the interaction provisions
  23. IHTM26104Step 3 - interaction: outline of the interaction procedure
  24. IHTM26105Step 3 - interaction: extent of examination necessary
  25. IHTM26106Step 3 - interaction: specific gifts of relievable property
  26. IHTM26107Step 3 - interaction: anti-avoidance provisions
  27. IHTM26108Step 3 - interaction: the appropriate fraction
  28. IHTM26109Step 3 - interaction: the appropriate fraction where there are no specific gifts of relievable property
  29. IHTM26110Step 3 - interaction: the appropriate fraction where there are specific gifts or relievable property
  30. IHTM26121Step 4 - grossing up: background
  31. IHTM26122Step 4 - grossing up: how grossing up works
  32. IHTM26123Step 4 - grossing up: the specific gifts you should gross up
  33. IHTM26124Step 4 - grossing up: how to decide whether specific gifts out of the free estate bear their own tax
  34. IHTM26125Step 4 - grossing up: how to decide whether specific gifts out of settled property bear their own tax
  35. IHTM26126Step 4 - grossing up: other property which bears its own tax
  36. IHTM26127Step 4 - grossing up: what to do if the value of a gift is dependent upon the amount of an exemption
  37. IHTM26128Step 4 - grossing up: initial procedure for grossing up
  38. IHTM26129Step 4 - grossing up: grossing up where there are any reliefs due
  39. IHTM26130Step 4 - grossing up: grossing up where there are exemptions with a value limit
  40. IHTM26131Step 4 - grossing up: deciding which type of grossing calculation to use
  41. IHTM26132Step 4 - grossing up: the grossing calculator
  42. IHTM26133Step 4 - grossing up position where (additional) legacies are given under a variation accepted as within IHTA84/s142
  43. IHTM26141Step 4 - simple grossing calculations: introduction
  44. IHTM26142Step 4 - simple grossing calculations: calculation when there is no lifetime cumulation
  45. IHTM26143Step 4 - simple grossing calculations: calculation when there is a lifetime cumulative total which is below the threshold
  46. IHTM26144Step 4 - simple grossing calculations: calculation when there is a lifetime cumulative total in excess of the threshold
  47. IHTM26151Step 4 - four stage grossing calculations: exceptions where four stage grossing is not necessary
  48. IHTM26152Step 4 - four stage grossing calculations: the four stages
  49. IHTM26153Step 4 - four stage grossing calculations: stage 1
  50. IHTM26154Step 4 - four stage grossing calculations: stage 2
  51. IHTM26155Step 4 - four stage grossing calculations: stage 3
  52. IHTM26156Step 4 - four stage grossing calculations: stage 4
  53. IHTM26157Step 4 - four stage grossing calculations: example of a four stage calculation
  54. IHTM26158Step 4 - four stage grossing calculations: example of a four stage calculation where interaction and settled property are also involved
  55. IHTM26171Step 4 - Re Benham type grossing calculations: legal background
  56. IHTM26172Step 4 - Re Benham type grossing calculations: practice
  57. IHTM26180Other calculations: Step 5 - abatement caused by grossing up
  58. IHTM26190Other calculations: apportioning the grossed up estate between instalment and non-instalment option property
  59. IHTM26201Allocating the burden of tax: practice
  60. IHTM26202Allocating the burden of tax: the rules
  61. IHTM26203Allocating the burden of tax: effect of the rules
  62. IHTM26211Property at more than one title: introduction
  63. IHTM26212Property at more than one title: gifts out of different funds
  64. IHTM26213Property at more than one title: example of the effect of S40
  65. IHTM26214Property at more than one title: lifetime cumulative total and gifts with reservation