Inheritance Tax Manual: recent changes
Below are details of the amendments that were published on 23 September 2009 (see the update index for all updates).
|IHTM04377 & IHTM04378||This chapter of the manual has been updated to reflect the extension of the availability of woodlands relief to land in the European Economic Area.|
New guidance on this subject can be found on these pages of the manual |
| IHTM12124 | This guidance on how property passes on intestacy has been updated and made clearer. |
| IHTM16061 | This guidance has been updated to show the extension of the period in which an interest in settled property can be a transitional serial interest. |
IHTM24257 | This chapter of the manual has been updated to reflect the extension of the availability of agricultural relief to land in the European Economic Area.
|New guidance on this subject can be found on these pages of the manual|
|IHTM33082||This guidance on which sales of land qualify for loss on sale relief has been amended to make it clearer.|
|IHTM34140||The Stock Exchange of Cyprus has been added to the list of foreign stock exchanges on which listed investments will qualify for loss on sale of shares relief, with effect from 22 June 2009.|