Recent updates to the Inheritance Tax Manual

Below are details of the amendments that were published on 18 February 2011 (see the update index for all updates)

Section

Details of update

IHTM04250

New guidance on the Inheritance Tax position in respect of refunds of Income Tax that are :

  • claimed by a settlor ,and
  • passed on to trustees

has been added to the Manual.

IHTM04263

New guidance on awards for gallantry that are excluded from the charge to Inheritance Tax has been added to the Manual.


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