Policy paper
Revenue and Customs Brief 22 (2013): Discounted Gift Schemes
Ten year anniversary values for Inheritance Tax and guidance on the calculation of transfer values when Discounted Gift Schemes are effected.
Documents
Details
Revenue and Customs Brief is a bulletin giving information on developments and changes of interest. They are used to announce changes in policy or to set out the legal background to an issue and have a 6 month life span.