The return and valuation of chattels for inheritance tax purposes on a death in the context of the issue of a new account form IHT 200
Series: Christie's Bulletin for Professional Advisers ; (6)1 Summer 2001, 12-22(11)Publication details: 2001Subject(s): Summary: Considers the IHT 200 form introduced on 14 February 2000, its supplements D1 to D18 and the guidance given in Note IHT 210, "How to fill in form IHT 200" and advises on the application and completion of the forms and supplementary pages. Also discusses in detail the increase in the Finance Act 1999 of the penalties for incorrect returns under the Inheritance Tax Act 1984 and the Inland Revenue's current approach to examining valuations. References.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS64201 (Browse shelf(Opens below)) | 1 | Available | 113121-1001 |
Considers the IHT 200 form introduced on 14 February 2000, its supplements D1 to D18 and the guidance given in Note IHT 210, "How to fill in form IHT 200" and advises on the application and completion of the forms and supplementary pages. Also discusses in detail the increase in the Finance Act 1999 of the penalties for incorrect returns under the Inheritance Tax Act 1984 and the Inland Revenue's current approach to examining valuations. References.