TAXguide 07/12 (TECH 06/12 TAX)
IHT statutory charge on shares sold by trustees. Guidance agreed with HMRC on the operation of the inheritance tax statutory charge on a sale by trustees of private company shares which qualified for business property relief when settled, issued in September 2012 by ICAEW Tax Faculty.
Continue reading
This content is not freely available. To access 'IHT statutory charge on shares sold by trustees.' you need to be one of the following:
-
ACA student
-
This content is available to ACA students. If you want to start the ACA qualification there are several routes you can take
-
Business and Finance Professional
-
An internationally recognised designation and professional status from the ICAEW.
-
ICAEW member
-
Gain access to world-leading information resources, guidance and local networks. 98% of the best global brands rely on ICAEW chartered accountants.
-
Tax Faculty
-
Expert guidance and a wealth of technical and practical resources and support you can trust to keep you on top of tax.