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Inheritance Tax and Spouse Transfer

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › Inheritance Tax and Spouse Transfer

  • This topic has 1 reply, 2 voices, and was last updated 1 year ago by JillyB.
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  • May 30, 2024 at 10:22 am #706243
    ilham9089
    Participant
    • Topics: 301
    • Replies: 190
    • ☆☆☆

    If for example land is transferred from a husband to a wife, at what value would she receive it? I’m aware it’s exempt from IHT and that on inheritance the market value is used, but would that also apply here?

    June 1, 2024 at 2:17 pm #706387
    JillyB
    Keymaster
    • Topics: 0
    • Replies: 899
    • ☆☆☆☆

    It would be at cost

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