F6 Recap - IHT
- 01Introduction3:33Introduction
- 02Explanation2:52What Happens If You Make A Gift During Lifetime?
- 03Explanation1:15Calculate The Value Of A Gift Of Unquoted Shares
- 04Illustration1:55Illustration - Diminution In Value Principle
- 05Explanation1:05Annual Exemptions
- 06Explanation6:077 Year Cumulation Of NRB
- 07Explanation4:35IHT In Life And On Death
- 08Explanation3:24Taper Relief
- 09Past Paper6:12Past Exam Question IHT
- 10Explanation3:28What Is The Death Estate?
- 11Explanation1:52Residual legatee for IHT
- 12Illustration2:24Illustration - Residual legatee
- 13Past Paper4:17Past Exam Question
- 14Quiz questionsSpecific and residual
- 15Explanation2:43What Is An Unused Nil Rate Band?
- 16Past Paper5:12Past Exam Question IHT
- 17Explanation3:06Residence NRB
- 18Illustration3:02Illustration Residence NRB
- 19Illustration3:28Illustration Residence NRB - transfer between spouses