IHTMUPDATE101220 - Inheritance Tax Manual: recent changes
Below are details of the amendments that were published on 20 December 2010 (see the [u](https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtmupdate001)pdate index for all updates).
| Section | Title and details of update |
| IHTM14396 | This guidance has been updated to confirm our view about the interaction of the excluded property rules and a reservation of benefit in settled property |