Delivery of accounts

Legislation/Regulatory – SI 2004/2543

Information

Legislation/Regulatory – SI 2004/2543 reg. 6, 7

Inheritance tax

Commentary – Tax Reporter ¶180-855 ; Hardman's Tax Rates and Tables ¶2-150
HMRC Guidance – IHTM06014

Threshold

Legislation/Regulatory – FA2010 s. 8 ; IHTA84 Sch. 1 ; SI 2004/2543 reg. 5A