Inheritance Tax Manual: recent changes
Below are details of the amendments that were published on 22 March 2010 (see the update index for all updates).
|This whole section of the guidance has been updated and rewritten to reflect current procedures|
|IHTM42995||The text previously published as Revenue and Customs Brief 61/09 has been incorporated in the manual. This sets out our current view on the Inheritance Tax position in relation to contributions to an Employee Benefit Trust.|