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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.
Find out more information on relocation expenses and benefits that qualify for exemption.
Use the IHT404 with form IHT400 to give details of all UK assets the deceased owned jointly with another person.
Use the IHT403 with form IHT400 if the deceased had given away or 'transferred' any assets, such as cash, property or land.
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.
ATAS seeks to prevent the transfer of information, knowledge or technology which could develop, advance or support an Advanced Conventional Military Technology (ACMT) and Weapons of Mass Destruction (WMD) programme or their means of delivery.
Upper Tribunal Tax and Chancery decision of Judge Ashley Greenbank and Judge Thomas Scott 22 April 2024
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