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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Life Policies: Technical note on discounted gift schemes issued on 1 May 2007: introduction

In May 2007 HMRC issued a Technical note on the subject of discounted gift schemes. The original note can be found on the HMRC website External customers can find this guidance at http://www.hmrc.gov.uk/cto/dgs-tech-note.pdf. The pages of guidance that follow consolidate the contents of that original note.