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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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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