Syllabus A3ad

The contents of the Paper F6 study guide for inheritance tax under headings:

- The basic principles of computing transfers of value
-  The liabilities arising on the chargeable lifetime transfers and on the death of an individual

A3d
i) Advise on the tax implications of chargeable lifetime transfers

ii) Advise on the tax implications of transfers within seven years of death

iii) Advise on the tax liability arising on a death estate