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 57
Application of certain exemptions
Section 57 extends certain inheritance tax exemptions — the annual exemption and the marriage/civil partnership gift exemption — to situations where an interest in possession in a trust comes to an end, subject to a formal notice requirement.
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.