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 236
Special cases
Section 236 deals with special rules for how interest is calculated on inheritance tax in particular circumstances, including additional tax arising on death within seven years of a transfer, family provision orders, and certain Scottish legitim claims.
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.