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HMRC internal manual

Inheritance Tax Manual

Special rules: voidable transfers

Where a voidable chargeable transfer (IHTM14890) is subsequently set aside by virtue of any enactment or rule of law, any tax paid on it is repayable.

Tax repayable under IHTA84/S150 carries interest (free of income tax) from the date on which the claim for repayment is made.