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 67
Added property, etc.
Section 67 deals with adjustments to the ten-year anniversary charge calculation where a settlor has added property to a settlement after 8 March 1982, and provides relief against potential double charges where property has already been taxed under exit charges.
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.