Policy paper

Inheritance Tax: compensation and ex-gratia payments for victims of persecution during the World War II era

This applies to victims or their surviving spouse or civil partner who have received compensation for wrongs suffered at the hands of the National Socialist regime during the World War II era.

Documents

Draft clause 46

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Draft explanatory notes clause 46

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Details

This will legislate Extra Statutory Concession F20 which gives an Inheritance Tax exemption in respect of certain compensation and ex-gratia payments for World War II claims.

Published 9 December 2015