Beta This part of GOV.UK is being rebuilt – find out what this means

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 July 2014 (see the update index for all updates)

Page Details of update
   
IHTM10803 This page has been updated to reflect the new time limit for delivering an account for a relevant property trust charge that arises on or after 6 April 2014.
IHTM10836 This page has been updated to reflect the new time limit for delivering an account for a relevant property trust charge that arises on or after 6 April 2014.
IHTM28010 This page has been updated to reflect new provisions in FA2014 that restrict deductions where borrowed money was used to fund a qualifying foreign currency account.
IHTM28011 This page has been updated to reflect new provisions in FA2014 that restrict deductions where borrowed money was used to fund a qualifying foreign currency account.
IHTM28026 This page has been updated to reflect new provisions in FA2014 that restrict deductions where borrowed money was used to fund a qualifying foreign currency account.
IHTM28032 This page has been updated to reflect new provisions in FA2014 that restrict deductions where borrowed money was used to fund a qualifying foreign currency account.
IHTM28033 New guidance has been added to reflect new provisions in FA2014 that restrict deductions where borrowed money was used to fund a qualifying foreign currency account.
IHTM30154 This page has been updated to reflect the new time limit for payment of tax where charge that arises on or after 6 April 2014 for a relevant property trust.
IHTM30361 This page has been updated to reflect the new time limit for payment of tax where charge that arises on or after 6 April 2014 for a relevant property trust.
IHTM42162 This page has been updated to reflect new provisions in FA2014 that affect the treatment of income retained in a relevant property trust where a ten year charge arises after 6 April 2014.
IHTM42224 This page has been updated to reflect new provisions in FA2014 that affect the treatment of income retained in a relevant property trust where a ten year charge arises after 6 April 2014.
IHTM42166 New guidance has been added to reflect new provisions in FA2014 that affect the treatment of income retained in a relevant property trust where a ten year charge arises after 6 April 2014.
IHTM42929 This page has been updated to reflect our current approach.
IHTM42948 This page has been updated to reflect our current approach.
IHTM42950 This page has been updated to reflect our current approach.
IHTM42953 This page has been updated to reflect our current approach.
IHTM42958 This page has been updated to reflect our current approach.
IHTM42960 This page has been updated to reflect our current approach.
IHTM42961 This page has been updated to reflect our current approach.
IHTM42971 This page has been updated to reflect our current approach.
IHTM42978 This page has been updated to reflect our current approach.
IHTM42981 This page has been updated to reflect our current approach.
IHTM42995 to IHTM42997  New guidance on the Inheritance Tax treatment of Employee Ownership Trusts has been added.
IHTM43001 Guidance following the case of Loring v Woodland Trust has been added.
IHTM43065 Guidance following the case of Loring v Woodland Trust has been added.