The distinction between chargeable transfers, potentially exempt transfers and exempt transfers
How to report IHT
Who is required to pay the tax
When and how to make payments of IHT
The territorial scope of IHT depends on a person’s domicile
Transactions by close companies that can be treated as transfers of value or dispositions by individuals
Special IHT valuation rules, including reliefs for falls in value
What is included in a person’s estate and deductions to be made