ATXP6 UK

Syllabus A3df. IHT Liabilities On Lifetime Transfers During Life And Death 5 / 7

A3d
iv) Advise on the relief for the fall in value of lifetime gifts

v) Advise on the operation of quick succession relief

vi) Advise on the operation of double tax relief for inheritance tax

vii) Advise on the inheritance tax effects and advantages of the variation of wills

A3f
i) Advise on the use of reliefs and exemptions to minimise inheritance tax liabilities, as mentioned in the sections above

A2g

v) Understand the capital gains tax implications of the variation of wills
IHT Liabilities On Lifetime Transfers During Life And Death