IHTM - Recent updates to the Inheritance Tax Manual


Below are details of the amendments that were published on 16 September 2008 (see the update index for all updates).


IHTM06100New guidance has been published on excepted transfers and terminations and excepted settlements.
IHTM04921 onwardsThe guidance on government securities that are free of tax to residents abroad (FOTRA securities has been updated
IHTM10262The guidance on compensation schemes for victims of National Socialist persecution has been updated.
IHTM11291The guidance on where to apply for a certificate for exemption from Inheritance Tax when the deceased died as a result of injuries sustained when they were on active service with the armed forces of the crown
IHTM34140The Bond Exchange of South Africa (BESA) has been added to the list of foreign stock exchanges on which investments will qualify for the purposes of loss on sale of shares relief, with effect from 4 December 2007