Inheritance Tax Manual: recent changes
Below are details of the amendments that were published on 26 August 2010 (see the update index for all updates).
|Section||Details of update|
|IHTM04262||New guidance has been published to highlight issues that may arise where:|
- the deceased was domiciled outside the UK,
- the deceased had holdings in Open Ended Investment Companies (OEICs) and Authorised Unit Trusts (AUTs),
|and it is claimed that these holdings are excluded property.|