HMRC are seeking views on a revised draft of the IHT hallmark regulations having considered responses to an earlier consultation voicing concerns that the original proposals were too widely drafted. The new proposal focuses on arrangements that are contrived or abnormal, or that contain contrived or abnormal steps.
This content is only available upon subscribtion to Techlink.
Tags: DOTAS
Technical Connection Ltd, Floors 1-3, 116 Brompton Road, Knightsbridge, London, SW3 1JJ
Tel: 020 7405 1600
Fax: 020 7405 1601
Email: enquiries@technicalconnection.co.uk