Commentary

IHT, trusts and estates—consultations

IHT, trusts and estates

IHT, trusts and estates—consultations

IHT, trusts and estates—consultations

The following is a list of proposed changes which are being consulted on, and which potentially affect current commentary in Parts I1 to I12.

DivisionSubject matterND para no.
I1.5, I11.1, I12.1Consultation response—OTS IHT reviewND.1160
I5.10Consultation response—Taxation of trustsND.1937

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