1. International and HMRC Materials
  2. HMRC Manuals
  3. Inheritance Tax Manual
Inheritance Tax ManualIHTM14000IHTM14517 Lifetime transfers: the charge to tax: potentially exempt transfers (PETs): taper relief ...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.

Other Editions

  • IHTM14517 The charge to tax: Potentially exempt transfers (PETs): Taper relief (ingested March 13, 2021)
  • IHTM14517 The charge to tax: Potentially exempt transfers (PETs): Taper relief (ingested March 20, 2021)
  • IHTM14517 The charge to tax: Potentially exempt transfers (PETs): Taper relief (ingested May 1, 2021)
  • IHTM14517 The charge to tax: Potentially exempt transfers (PETs): Taper relief (ingested August 5, 2023)
  • IHTM14517 The charge to tax: Potentially exempt transfers (PETs): Taper relief (ingested February 10, 2024)
  • IHTM14517 The charge to tax: Potentially exempt transfers (PETs): Taper relief (ingested December 26, 2020)
  • IHTM14517 The charge to tax: Potentially exempt transfers (PETs): Taper relief (ingested March 2, 2019)
  • IHTM14517 The charge to tax: Potentially exempt transfers (PETs): Taper relief (ingested July 19, 2018)