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.

• From: HM Revenue & Customs
• Published: 9 August 2013

Documents

Revenue and Customs Brief 22 (2013): Discounted Gift Schemes

HTML

Examples of how the value of relevant propery is calculated

PDF, 62.6 KB, 3 pages

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.

Published 9 August 2013