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

HMRC internal manual

Partnership Manual

From
HM Revenue & Customs
Updated
, see all updates

Indirect, capital and transfer taxes and other tax obligations: VAT and partnerships: Inheritance Tax (IHT): introduction

Full guidance on inheritance tax is published in the Inheritance Tax Manual. The aim of this section is to highlight some of the IHT issues which are of specific interest to people dealing with partners and partnerships.