IHTMUPDATE100826 - 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. |