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Home / Simons-Taxes /IHT, trusts and estates /Part I11 Administration and collection /Division I11.2 IHT accounts and returns /IHT accounts—administration / I11.231 IHT accounts—power to require information

I11.231 IHT accounts—power to require information

IHT, trusts and estates

HMRC has uniform powers to gather information in relation to most direct and indirect taxes. These provisions, contained in FA 2008, Sch 36, were extended to IHT with effect from 1 April 2010¹ and replace the previous powers of HMRC to gather information in relation to

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D6.503 International movement of capital—reportable transactions and events

E5.607 Corporate members

E4.507S Operation of the charge on securities with artificially enhanced market value

B6.749 ATED—property developers

I7.323 APR and successions

B4.130 Summary of OECD guidelines on arm's length principle

B2.218 Surplus business accommodation

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

E8.810 Application for a National Insurance number

E5.406 Employees of European Union delegations—tax exemptions

I8.335 Valuation on death of partner in service

E1.1435 Appealing transactions in securities counteraction notices

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I11.215 IHT accounts—excepted settlements

B5.846 Charities and close companies

B3.306 Meaning of plant and machinery

D6.711 Liquidation—capital gains implications

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

B2.202 Capital receipts