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Revenue and Customs Brief 22 (2013): Discounted Gift Schemes

Ten year anniversary values for Inheritance Tax and guidance on the calculation of transfer values when Discounted Gift Schemes are effected.

Last fetched 04 May 2026 · gov.uk

Documents

Revenue and Customs Brief 22 (2013): Discounted Gift Schemes Examples of how the value of relevant propery is calculatedapplication/pdf

At a glance

TypePolicy paper

First published09 Aug 2013

Last updated09 Aug 2013

Organisations

HM Revenue & Customs

Topics

Inheritance Tax

Source

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