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Inheritance Tax Made Simple by Andrew Komarnyckyj

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Appendix 1: Historical rates of nil-rate bands

The following information is helpfully published by HMRC on their website www.hmrc.gov.uk, along with other useful information.

Appendix 2: HMRC’s view on redirection as avoidance

The following is an excerpt from the HMRC Inheritance Tax Manual, which details the HMRC view of schemes along the lines of the theoretical proposal outlined in 3.7.

Before you read the excerpt, an explanation ...

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