»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp basic provision governing the tax charge on death is IHTA84/S4 (1). »Ê¹ÚÌåÓýapp charge may be divided into two parts. »Ê¹ÚÌåÓýapp subsection provides that on the death of any person (the deceased) tax is charged as if the deceased

• had made a transfer of value (IHTM04042) immediately before death, and
• the value transferred had been equal to the value of the deceased’s estate (IHTM04043) immediately before his death.