Inheritance Tax

HMRC Briefs issued on or after 1 January 2009 in respect of Inheritance Tax will be listed in this area.

Revenue & Customs Brief 61/09 - issued 12 October 2009Guidance on HMRC's view of the inheritance Tax poition in relation to contributions made to an Employee Benefit Trust.

Revenue & Customs Brief 49/09 - issued 11 August 2009
This Brief has been updated by Revenue & Customs Brief 61/09.

Revenue & Customs Brief 21/09 - issued 2 April 2009Guidance on Inheritance Tax and valuation of gifts involving Discounted Gift Schemes (DGS).

Revenue & Customs Brief 10/09 - issued 16 March 2009This brief outlines changes to the tax appeals system and new internal review process.