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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

Inheritance Tax Manual: recent changes

Below are details of the amendments that were published on 29 February 2012 (see the update index for all updates).

Page Details of update
   
IHTM44000 to IHTM44116 A new section of guidance on the subject of pre-owned assets has been added to the manual.