Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Inheritance Tax Act 1984 section 230
Acceptance of property in satisfaction of tax
Section 230 allows HMRC, with the agreement of the Secretary of State, to accept certain types of property in place of inheritance tax (or interest on unpaid tax), either in whole or in part.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.