GAAR Advisory Panel opinion: Reducing the value of an estate for IHT and avoiding IHT on a lifetime transfer

Published on: 19 February 2025

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Specialist Tax Regulatory Materials

Article summary

HMRC has published a GAAR Advisory Panel opinion dated 29 October 2024 concerning reducing the value of an estate for IHT and avoiding IHT on a lifetime transfer by acquiring shares in a company and gifting those shares to an employee trust.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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