HMRC provides further guidance on IHT DOTAS

16 Nov 2022

At a meeting between Society of Trust & Estate Practitioners (STEP) and HMRC in 2019, a number of points were raised about the operation of DOTAS. A letter from HMRC in that year answers some specific queries which were raised. In 2022 further queries were raised and another letter from HMRC provided clarification on those earlier points.