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Chapter 8: Compliance

Inheritance Tax 2023/24

Mark McLaughlin, CTA (Fellow) ATT (Fellow) TEP , Iris Wünschmann-Lyall, MA (Cantab) TEP , Chris Erwood, CTA ATT TEP , and Stephen Howe
Bloomsbury Professional
Publication Date:
February 2024
Law Stated At:
22 November 2023
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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