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Chapter 8: Compliance

Inheritance Tax 2022/23

Authors:
Mark McLaughlin, CTA (Fellow) ATT (Fellow) TEP , Iris Wünschmann-Lyall, MA (Cantab) TEP , Chris Erwood, CTA ATT TEP , and Stephen Howe
Publisher:
Bloomsbury Professional
Edition:
1st edition
Publication Date:
January 2023
Law Stated At:
17 November 2022
Liability and incidence of tax Accounts and returns Excepted estates Particular compliance points Payment of IHT Disclosure of Tax Avoidance Schemes (DOTAS) Penalties Time limits for HMRC assessments Record keeping Determinations ...

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