Continue reading "IHT: Ever wanted the chance to write tax legislation?"
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IHT: Ever wanted the chance to write tax legislation?
Jo Summers examines HMRC’s consultation on relevant property charges for trusts As the consultation document explains, there is clearly a need to examine the relevant property regime. It is complicated, difficult to administer and probably does not raise much tax. On 13 July 2012, HMRC published a consultation on the inheritance tax (IHT) charges that …