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 6C
"Long-term UK resident": bodies corporate
Section 6C defines when a body corporate (i.e. a company) is treated as a "long-term UK resident" for inheritance tax purposes, which determines whether its assets fall within the scope of IHT.
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.