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This measure restricts the geographical scope of agricultural property relief and woodlands relief on and after 6 April 2024 to the UK only.
Inheritance tax: treatment of non-UK agricultural property and woodlands…
Clause 1: Inheritance tax: treatment of non-UK agricultural property and…
This brief explains a change to the valuation rate of interest used by HMRC for discounted gift schemes from 1 May 2023.
Purpose of this brief The purpose of this brief is to give notice that the…
This tax information and impact note clarifies interest provisions on late payments of Corporation Tax, Diverted Profit Tax, Stamp Duty, Stamp Duty Land Tax, Inheritance Tax and PAYE penalties.
Who is likely to be affected This measure clarifies existing interest…
This tax information and impact note details changes to the residence nil rate band.
The interaction of Income Tax and Inheritance Tax on assets put into settlements.
Partial disclaimers of residue.
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