Finance Bill 2013 Clause 174 and Schedule 34 - CIOT comments and HMRC response

By Technical Team on 09 Sep 2013

CIOT comments, sent to HMRC 25 June 2013, regarding IHT deduction for liabilities. HMRC's generic response made on 5 September 2013 to comments on the clause enacted as Finance Act 2013 Section 176 and Schedule 36.

Technical Team
9 September 2013

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