Statute
Section 1 — Inheritance Tax Act 1984: Charge on transfers.
Text of the provision Official document
Charge on transfers.
1 Inheritance tax shall be charged on the value transferred by a chargeable transfer.
Official source: legislation.gov.uk
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →