Inheritance Tax - IHT
Inheritance Tax (IHT) may be payable on an estate when someone dies, or when assets are transferred into a discretionary trust or to a company.
What's new
The clearances service has been extended for a trial period to business owners in relation to Inheritance tax business property relief. HMRC published new guidance on IHT clearance for business owners on 1st May 2008.
Useful links
HMRC (general information on Inheritance Tax)
HMRC - IHT and Trusts Newsletter (April 2008)
ICAS
STEP
