Commentary

IHT, trusts and estates—updated commentary

IHT, trusts and estates

IHT, trusts and estates—updated commentary

IHT, trusts and estates—updated commentary

The following is a list of key updates to Parts I1 to I12 in the last 12 months.

DateSubject matter
March 2021Further enhancement of Simon's Taxes relating to income tax and CGT—beneficiaries of settlements [Division I5.13]
February 2021Further enhancement of Simon's Taxes relating to non-resident settlements [Division I5.12]
February 2021Further enhancement of Simon's Taxes relating to content on income tax and CGT for trustees [Division I5.10]
January 2021Further enhancement of Simon's Taxes relating to content on the calculation of IHT on lifetime transfers [Division I3.5]
December 2020Further

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