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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 14 January 2013 (see the update index for all updates)

Page Details of update

IHTM27080 and
IHTM27091  | This guidance has been updated to reflect a recent change in our approach to the situs of specialty debts. | | IHTM33026 | This guidance has been updated to make it clear that we will not allow a claim to substitute a higher sale value for land or buildings sold within three years of the date of death. |