Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Inheritance Tax Act 1984 section 23
Gifts to charities or registered clubs
Section 23 provides an unlimited inheritance tax exemption for transfers of value to the extent that the value transferred is attributable to property given to charities or registered community amateur sports clubs, subject to a number of anti-avoidance conditions.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.