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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 05 November 2012 (see the update index for all updates)

Page Details of update
   
   
IHTM33012 This guidance has been updated to reflect the current time limits for submitting a claim for relief for loss on sale of land
IHTM34011 This guidance has been updated to reflect the current time limits for submitting a claim for relief for loss on sale of shares