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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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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.