»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp provisions include a targeted anti-avoidance rule (TAAR) which applies where arrangements are entered into where the sole or main purpose of doing so is to avoid or minimise the effect of the legislation.

»Ê¹ÚÌåÓýappre is also an amendment to the scope of the ‘Inland Revenue Chargeâ€� within IHTA84/S237. »Ê¹ÚÌåÓýapp new rule ensures that the charge for unpaid Inheritance Tax (IHT) extends to the enveloped UK dwelling. So, if the IHT is unpaid then HMRC has the authority to register a charge against the property at the HM Land Registry, even though the property itself is owned by a company or partnership and not by the individual or trustee.