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 237
Imposition of charge
Section 237 creates an automatic legal charge, known as an Inland Revenue charge, over property where inheritance tax (or interest on it) remains unpaid, and sets out which property is subject to or exempt from that charge.
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.