Commentary

I11.231 Power to require information

IHT, trusts and estates

I11.231 Power to require information

I11.231 Power to require information

HMRC have uniform powers to gather information in relation to most direct and indirect taxes. These provisions, contained in FA 2008, Sch 36, were extended to IHT with effect from 1 April 20101 and replace the previous powers of HMRC to gather information in relation to IHT contained in IHTA 1984, ss 219 and 220A, which have been repealed.

For details see A6.316.

Exchange of information

FA 2006, s 173 provides that where an Order in Council declares that arrangements have been made with a non-UK government with a view to the exchange of information foreseeably

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