P1388 The impact of s.162B(7) IHTA 1984
Tolley CPD
The impact of s.162B(7) IHTA 1984
Robert Jamieson
Seminar
This Seminar is 16 minutes long. This time will be automatically added to your CPD tracker.
Chapters in this video
- 1) Introduction
- 2) How this anti-avoidance rule came about
- 3) Historical planning
- 4) In 2013
- 5) S.162B IHTA 1984
- 6) Can this new legislation be side stepped?
- 7) Two examples
- 8) Example 1 - Denis
- 9) More complicated where the first gift is exempt