The Inheritance Tax (Double Charges Relief) Regulations 1987

I do not believe there are any SIs or HMRC Guidance which deal with the position where more than one potential double tax charge arises.

SI 1987 only deals with where a single double tax charge arises.

Maybe one makes one comparison and whichever transaction produces the higher tax charge this is then compared with the third transaction and the higher again chosen.

Malcolm Finney