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Register to vote Register by 18 June to vote in the General Election on 4 July.
Find out the rules from 1 January 2018 if you promote or use arrangements that are meant to give someone a VAT or other indirect tax saving or a tax deferral.
Use the IHT419 if you have included a deduction on form IHT400 for any loans, overdrafts, or money spent on behalf of the deceased that is to be repaid out of the estate.
Use the IHT417 with form IHT400 if the deceased had a permanent home in the UK when they died but had assets outside the UK.
Use the IHT404 with form IHT400 to give details of all UK assets the deceased owned jointly with another person.
Find out the rules on disclosing arrangements and transactions that provide a VAT advantage.
What happens when you opt to tax (charge VAT on) land and buildings, when you need permission and when to notify HMRC about your decision.
Use the IHT406 with form IHT400 to give details of any National Savings and Investments, Premium Bonds, bank or building society accounts that the deceased held in their sole name that were in credit at the date of death.
Check if a home is eligible for extra tax-free residence allowance if it is left to children, grandchildren or other direct descendants.
Sections (13.01 - 13.19) last updated: April 2024.
Use the IHT403 with form IHT400 if the deceased had given away or 'transferred' any assets, such as cash, property or land.
Use form IHT436 to claim to transfer any unused residence nil rate band (RNRB).
Upper Tribunal tax and Chancery decision of Mrs Justice Bacon and Judge Greg Sinfield on 28 March 2024
Apply for probate or confirmation if there's Inheritance Tax to pay, or if the deceased's estate does not qualify as an 'excepted estate'.
Upper Tribunal Tax and Chancery decision of Mr Justice Edwin Johnson and Judge Guy Brannan on 12 April 2024
Section (32.01 - 32.24) last updated: January 2023.
Termination of an interest in possession in settled property: TCGA 1992 ss 71, 72.
UK Visas and Immigration guidance for how it considers applications from people claiming a derivative right of residence.
Don’t include personal or financial information like your National Insurance number or credit card details.
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