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This applies to individuals resident in the UK who are not domiciled here under general law, and certain other non-resident individuals and trustees of trusts created by them.
This applies to victims or their surviving spouse or civil partner who have received compensation for wrongs suffered at the hands of the National Socialist regime during the World War II era.
This applies to personal representatives and beneficiaries of registered pension scheme members who had unused pension funds at the time of their death.
Directions giving details of how electronic communication is to be used to deliver accounts and other information for inheritance tax purposes.
Directions giving details of how electronic communication is to be used to deliver accounts and other information for Inheritance Tax purposes.
This tax information and impact note is for individuals settling property into relevant property trusts, trustees and their advisers.
This tax information and impact note affects the personal representatives and advisors or agents who administer the estate of a deceased person, trustees and other individuals who are liable to Inheritance Tax.
These draft regulations set out the legal framework required to support the introduction of a new online service for Inheritance Tax (IHT) in 2015 to 2016.
HMRC published documents for Finance Bill 2015.
This Tax Information and Impact Note is about strengthening penalties for offshore non-compliance.
This Tax Information and Impact Note explains the amendments to the new rules for foreign currency accounts in UK banks.
List of obsolete Statements of Practice for Inheritance Tax (also applicable where tax charged is Capital Transfer Tax).
Ten year anniversary values for Inheritance Tax and guidance on the calculation of transfer values when Discounted Gift Schemes are effected.
Inheritance Tax: spouses and civil partners domiciled overseas
Deceased persons' estates - discretionary interests in residue.
Deduction for reasonable funeral expenses.
Acceptance of property in lieu of Inheritance Tax, Capital Transfer Tax and estate duty.
Treatment of income of discretionary trusts.
Death benefits under superannuation arrangements.
Estate duty: calculation of duty payable on a chargeable event affecting heritage objects previously granted conditional exemption.
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