IHTM30082 - Liability on gifts with reservation (GWRs): persons liable when treated as a PET
»Ê¹ÚÌåÓýapp persons liable will normally be the same as with other chargeable potentially exempt transfers (IHTM30041).
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»Ê¹ÚÌåÓýapp persons liable will normally be the same as with other chargeable potentially exempt transfers (IHTM30041).
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