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HMRC internal manual

Inheritance Tax Manual

Inheritance Tax Manual: recent changes

Below are details of the amendments that were published on 14th January 2010 (see the update index for all updates).

IHTM10161
{#} New guidance can be found here about the IHT treatment of Council Tax refunds
   
  IHTM17300

to

IHTM17605  New guidance can be found here about the IHT treatment of pension schemes after 6t h April 2006 (A day)