Practice – IHT; chargeable events

October 2024 | Wills, probate and administration
HMRC has finally issued new simplified IHT forms for the formal reporting of chargeable events where IHT is payable on a trust or gift, replacing earlier forms. It has also issued related guidance. No longer does IHT100 need to be completed, along with additional forms and schedules for each chargeable event as before. Now, submission …
This article is only available to subscribers.