Below are details of the amendments that were published on 13
June 2007 (see the
update index for all updates)
| Section | Details of update |
|
| The Finance Act 2006 made a number of fundamental changes to the inheritance tax treatment of settled property. The legislation has led to a significant number of changes in this manual, especially in IHTM04000, IHTM16000 and IHTM42000 but too numerous to be listed or linked to here. If you are dealing with a case involving settled property, please consider all relevant instructions. |
| IHTM02247 | Amended to show booklet COP 1 has been replaced with fact sheet C/FS Complaints and putting things right. |
| IHTM03231 | IHTM03000 has been updated generally to reflect current procedures and recent changes in the process for creating XA references (cross references) |
| IHTM06000 | IHTM 06000 and (to some extent IHTM05000) have been updated to reflect current excepted estates regulations and limits, and current procedures for dealing with excepted estates. |
| IHTM21029 | These pages and others in IHTM21000 have been amended to show that the form formerly known as Heritage 1 has been redesigned and is know known as form Val70(Chattels) |
