Inheritance tax may be paid by certificates of tax deposit1. The purpose of the deposits is to enable taxpayers to provide for tax payable in the future, the amount of which may be unknown or in dispute, and to provide protection against a charge to interest on tax paid late. However, the scheme closed
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 16:55