000			01144cam a2200229 4500
001			ABS64201
008			000000n2001 000 0 eng u
035			_a(Sirsi) u113121
100			_aManisty, E.
245		4	_aThe 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
260			_c2001
490			_aChristie's Bulletin for Professional Advisers _v(6)1 Summer 2001, 12-22(11)
520			_aConsiders 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.
590			_aABS
650			_aCHATTELS
650			_aFINANCE ACT 1999
650			_aINHERITANCE TAX
650			_aINHERITANCE TAX ACT 1984
650			_aTAX RETURNS
690			_aTAXATION
942			_n0
999			_c67344 _d67344