ACCA TX UK Syllabus D. Inheritance Tax - Chargeable persons - Notes 1 / 5
Chargeable persons
A person who is domiciled in the UK is liable to IHT in respect of their worldwide assets.
Additionally, the only relevant chargeable person is an individual.
Married couples (and registered civil partnerships) are not chargeable persons because each spouse (or civil partner) is taxed separately.
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Syllabus C. Chargable Gains For Individuals
C: In the exam
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Transfer of value, Chargeable Transfer, Potentially Exempt Transfer
Syllabus D. Inheritance Tax
D1. Basic principles of computing transfers of value