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 51
Disposal of interest in possession
Section 51 deals with what happens for inheritance tax purposes when a person who holds an interest in possession in settled property disposes of that interest, including the conditions under which the disposal is treated as the ending of the interest rather than a transfer of value.
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.