IHTM16081 - Settled property exemptions: exemptions on death
Where an interest in possession comes to an end on death the following exemptions are available:
- transfers between spouses or civil partners (IHTM11031)
- gifts to charities (IHTM11101)
- gifts to political parties (IHTM11191)
- gifts for national purposes (IHTM11221)
- gifts for public benefit (IHTM11240)
- for maintenance funds (IHTM11250)
- gifts to Registered Housing Associations on or after 14 March 1989 (IHTM11211).