Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

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).

| IHTM04000
onwards

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. | | IHTM24000
onwards

IHTM24256 &
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.