HMRC Briefs issued on or after 1 January 2009 in respect of Inheritance Tax will be listed in this area.
Revenue & Customs Brief 18/11 - issued 4 April 2011 This brief outlines the Inheritance Tax and trust taxation liabilities in respect Employee Benefit Trusts
Revenue & Customs Brief 34/10 - issued 24 August 2010 Provides details of changes to the circumstances in which HM Revenue & Customs will consider an individual's domicile.
Revenue & Customs Brief 61/09 - issued 12 October 2009
This brief has been updated by Revenue & Customs
Brief 18/11.
Revenue & Customs Brief 49/09 - issued 11 August 2009
This Brief has been updated by Revenue & Customs
Brief 18/11.
Revenue & Customs Brief 21/09 - issued 2 April 2009 Guidance on Inheritance Tax and valuation of gifts involving Discounted Gift Schemes (DGS).
Revenue & Customs Brief 10/09 - issued 16 March 2009 This brief outlines changes to the tax appeals system and new internal review process.
