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HMRC has updated its Inheritance Tax Manual to reflect changes introduced in Finance Act 2014, including new time limits for relevant property trusts, restrictions on trust liabilities, the ten-year charge, and new guidance on employee ownership trusts.

Full Text

www.hmrc.gov.uk/manuals/ihtmanual/updates/ihtmupdate140814.htm

HMRC published the amendments on 14 August 2014.