Trusts & Estates Newsletter
The latest edition of the Trusts & Estates newsletter
for trusts and estates pracitioners is now available online.
Income Tax and pre-owned assets
guidance updated
The Income Tax and pre-owned assets guidance has been updated
for home loan schemes.
Address to use for sending all forms
C1 and IHT400
A reminder that if you live in Scotland these forms should
now be sent to the Nottingham Inheritance Tax office.
Statutory
Instrument SI 2011/2226 and Explanatory Memorandum (Opens
new window)
The Inheritance Tax (Delivery of Accounts) (Excepted Estates)
(Amendment) (No. 2) Regulations 2011.
National heritage property -
Capital Taxation and the National Heritage guidance
Updated guidance on the conditional exemption from Inheritance
Tax, Capital Gains Tax and Estate Duty. Includes guidance
on maintenance funds for national heritage property and the
'acceptance in lieu scheme'.
New forms C4 and C4(S)
HM Revenue & Customs (HMRC) have today published new forms
C4 Corrective Account and C4(S) Corrective Account and Inventory.
No newsletter in August 2011
There will be no August 2011 edition of the Trusts and Estates
newsletter for solicitors and agents. The next one will be
published in December 2011.
Trusts & Estates Newsletter
The latest edition of the Trusts & Estates newsletter
for trusts and estates pracitioners is now available online.
Forms IHT205(2006) and IHT217
Revised form IHT205(2006) Return of estate information and
form IHT217 Claim to transfer unused nil rate band for excepted
estates can now be downloaded.
Amendments to the Excepted Estates
Regulations
Amendments to the Excepted Estates Regulations have been laid
before the House of Commons and unless they're annulled, they
will come into force on 1 March 2011.
The news and updates for 2010 are now held on The National Archives website.
