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What is IHT Rules for Residential Property Explained about?

This document summarizes the UK inheritance tax (IHT) rules for residential property that were introduced by the Finance Act 2017. It discusses various categories of property that are not excluded from IHT, including residence-value companies and partnerships where the value is attributable to a UK home. It also covers residence-loans, the securities or guarantees for such loans, and companies/partnerships where the value relates to such loans. The document defines key terms and discusses issues like the de

Author

PakisSahazad

Language

EN