Dealing with HMRC – policy paper

Revenue and Customs Brief 22 (2013): Discounted Gift Schemes

Ten year anniversary values for Inheritance Tax and guidance on the calculation of transfer values when Discounted Gift Schemes are effected.


Revenue and Customs Brief is a bulletin giving information on developments and changes of interest. They are used to announce changes in policy or to set out the legal background to an issue and have a 6 month life span.