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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Inheritance Tax Manual: recent changes

Below are details of the amendments that were published on 22 March 2012 (see the update index for all updates)

Page Details of update  
IHTM11101 to IHTM11178 This guidance has been updated to reflect the commencement of a new definition of ‘charity’ for Inheritance Tax purposes.