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HMRC internal manual

Inheritance Tax Manual

Inheritance Tax Manual: recent changes

Below are details of the amendments that were published on 28 November 2011 (see the update index for all updates)

Page Details of update
   
IHTM10271 New guidance on the treatment of Equitable Life Compensation Payments for Inheritance Tax has been added to the manual
IHTM26000 to IHTM26214  This whole section of guidance on joint property has been substantially rewritten to reflect our current practice
IHTM37000 to IHTM37111  This whole section of guidance on liabilities has been substantially rewritten to reflect our current practice