Inheritance Tax Manual

Inheritance Tax Manual - Table of Contents

Inheritance tax manual - Section 1 : General Introduction

Inheritance tax manual - Section 1 : General Introduction

Inheritance tax manual - Section 2 - The Evolution of Inheritance Tax Estate Duty

Inheritance tax manual - Section 2 - The Evolution of Inheritance Tax Estate Duty

Inheritance tax manual - Section 3 : General Provisions

Inheritance tax manual - Section 3 : General Provisions

Inheritance tax manual - Section 4 : Transfer of Value in Life and on Death, Part 1 : Lifetime Transfers

Inheritance tax manual - Section 4 : Transfer of Value in Life and on Death, Part 1 : Lifetime Transfers

Inheritance tax manual - Section 4 : Part 2 : Transfers on Death

Inheritance tax manual - Section 5 : Relation to other Capital Taxes

Inheritance tax manual - Section 5 : Relation to other Capital Taxes

Inheritance tax manual - Section 6 : Relation to other Capital Taxes

Inheritance tax manual - Section 6 : Relation to other Capital Taxes

Inheritance tax manual - Section 7 : Revenue Basis of Market Value : General Principles

Inheritance tax manual - Section 7 : Revenue Basis of Market Value : General Principles

Inheritance tax manual - Section 8 : Settled Property

Inheritance tax manual - Section 8 : Settled Property

Inheritance tax manual - Section 9 : Part 1 : Agricultural Property

Inheritance tax manual - Section 9 : Part 1 : Agricultural Property

Inheritance tax manual - Section 9 : Part 2 : Relief for Agricultural Property

Inheritance tax manual - Section 10 : Part 1 : Relief for Non-Agricultural Woodlands

Inheritance tax manual - Section 10 : Part 1 : Relief for Non-Agricultural Woodlands

Inheritance tax manual - Section 10 : Part 2 : "Woodlands Relief" Not Applicable

Inheritance Tax Manual - Section 11 : Relief for Business Property

Inheritance Tax Manual - Section 11 : Relief for Business Property

Inheritance Tax Manual - Section 12 : Falls in value and other relief for sales of land within four years after death and following Compulsory Acquisitions

Inheritance Tax Manual - Section 12 : Falls in value and other relief for sales of land within four years after death and following Compulsory Acquisitions

Inheritance tax manual - Section 13 : Transfers within seven years before death relief for falls in market value

Inheritance tax manual - Section 13 : Transfers within seven years before death relief for falls in market value

Inheritance tax manual - Section 14 : Liability of Spouse for Transferor's Tax Including Relief for Falls in Market Value

Inheritance tax manual - Section 14 : Liability of Spouse for Transferor's Tax Including Relief for Falls in Market Value

Inheritance tax manual - Section 15 : Related Property

Inheritance tax manual - Section 15 : Related Property

Inheritance tax manual - Section 16 - Part 1 : Shares and Assets Valuation

Inheritance tax manual - Section 16 - Part 1 : Shares and Assets Valuation

Inheritance tax manual - Section 16 - Part 2 : Procedure : Initial references

Inheritance tax manual - Section 16 - Part 3 : Procedure- formal references

Inheritance tax manual - Section 17 : Valuation of Property Subject to a Land Charge following an RTB Discount or an Improvement Grant

Inheritance tax manual - Section 17 : Valuation of Property Subject to a Land Charge following an RTB Discount or an Improvement Grant

Inheritance tax manual - Section 18 : Undivided Shares

Inheritance tax manual - Section 18 : Undivided Shares

Inheritance tax manual - Section 19 : Partnership Property

Inheritance tax manual - Section 19 : Partnership Property

Inheritance tax manual - Section 20 : National Heritage Property

Inheritance tax manual - Section 20 : National Heritage Property

Inheritance tax manual - Section 25 : Lotting of Items

Inheritance tax manual - Section 25 : Lotting of Items

Inheritance tax manual - Section 26 - Part 1 : Reference of Cases to the VOA

Inheritance tax manual - Section 26 - Part 1 : Reference of Cases to the VOA

Inheritance tax manual - Section 26 - Part 2 : References from IR(CT)

Inheritance tax manual - Section 26 - Part 3 : Procedure on receipt of References

Inheritance tax manual - Section 27 : General Casework Procedures

Inheritance tax manual - Section 27 : General Casework Procedures

Inheritance tax manual - Section 27 - Part 1 : Initial Appraisal Cases

Inheritance tax manual - Section 27 - Part 2 : Valuation Cases

Inheritance tax manual - Section 27 - Part 3 : Notices of Determination

Inheritance tax manual - Section 27 - Part 4 : Final Reports

Inheritance tax manual - Section 27 - Part 5 : Reconsideration of Opinions of Value

Inheritance tax manual - Section 31 - Prior Agreement

Inheritance tax manual - Section 31 - Prior Agreement

Inheritance tax manual - Section 37 - Appeal Cases

Inheritance tax manual - Section 37 - Appeal Cases