questionText: To ask the Chancellor of the Exchequer, what consideration she has given to the potential merits of extending the exemption of assets liable for inheritance tax payable in yearly instalments to investments in companies in administration or liquidation.
answerText: Inheritance tax on shares in companies in administration or the process of liquidation at the time of a transfer, such as a death, may qualify for payment in annual instalments if they meet the criteria in s228 of Inheritance Tax Act 1984. When paying in ...
heading: Inheritance Tax: Exemptions