Recent updates to the Inheritance Tax Manual

Below are details of the amendments that were published on 14 August 2006 (see the update index for all updates).

SectionTitle and details of update
IHTM02071Freedom of Information: What to do if you get a request under the Freedom of Information Act
IHTM02086New instructions on file weeding. Reiteration of general good practice plus a list of specific items that should be weeded
IHTM02087Civil partnerships - words and terms relating to civil partnerships
IHTM30171Increased threshold from 6 April 2006
IHTM30535Negotiated Settlements: Compass procedures for assessing purposes
IHTM34140IHT loss on sale of shares relief: Iceland and Malta have been added to the list of recognised overseas stock exchanges