Is it really true that the Statutory Instrument of The Inheritance Tax (Delivery of Accounts Excepted Settlements) Regulation 2008 has not been updated/changed/amended in the last 12 years? If feels really odd that there is something out there that the Government hasn’t tinkered with at all since coming into force so I am disbelieving my computer telling me I’m looking at the most update version!
I want to ensure that section 4(4) is still good law – the no need to report on 10 year anniversary if the value is below 80% of NRB applicable to the NRBDT.
Elizabeth Foggin
Autumn Years Law