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 240B
Underpayments involving offshore matters etc.
Section 240B extends the normal time limit for HMRC to recover underpaid inheritance tax to 12 years where the underpayment involves offshore matters or offshore transfers that make the lost tax significantly harder to identify.
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.