POLICYWithdrawnPolicy paper · gov.uk

Statement of Practice 4 (1993)

Deceased persons' estates - discretionary interests in residue.

Last fetched 04 May 2026 · gov.uk

Documents

At a glance

TypePolicy paper

First published16 Mar 1993

Last updated16 Mar 1993

Organisations

HM Revenue & Customs

Topics

Income TaxInheritance Tax

Source

Open on gov.uk

Order Paper

Data sources & licences Contact us

Contains Parliamentary information licensed under the Open Parliament Licence v3.0. Contains public sector information licensed under the Open Government Licence v3.0. © Parliamentary copyright. © Crown copyright.

Today Browse Your MP Calendar

Statement of Practice 4 (1993) · Order Paper · Order Paper

Browse Policy Papers

POLICYWithdrawnPolicy paper · gov.uk

Statement of Practice 4 (1993)

Deceased persons' estates - discretionary interests in residue.

Last fetched 04 May 2026 · gov.uk

Documents

Statement of Practice 4 (1993)

At a glance

TypePolicy paper

First published16 Mar 1993

Last updated16 Mar 1993

Organisations

HM Revenue & Customs

Topics

Income TaxInheritance Tax

Source

Open on gov.uk

Other from HM Revenue & CustomsSee all →

CONSULT.

Draft regulations: Carbon Border Adjustment Mechanism (CBAM) (Emissions and Verification)

CONSULT.

Modernising and standardising company tax returns

CONSULT.

Consultation: Extend Notification of Uncertain Tax Treatment (UTT) regime

CONSULT.

Reporting company payments to participators

CONSULT.

Inheritance tax on pensions — information sharing regulations

CONSULT.

Guaranteed minimum pension conversion provisions

Other from HM Revenue & CustomsSee all →

CONSULT.

Draft regulations: Carbon Border Adjustment Mechanism (CBAM) (Emissions and Verification)

CONSULT.

Modernising and standardising company tax returns

CONSULT.

Consultation: Extend Notification of Uncertain Tax Treatment (UTT) regime

CONSULT.

Reporting company payments to participators

CONSULT.

Inheritance tax on pensions — information sharing regulations

CONSULT.

Guaranteed minimum pension conversion provisions

Related policy papers

POLICY

DVLA privacy policy

POLICY

Implementing the Plan to Make Work Pay and Employment Rights Act

POLICY

Probation Service public protection inspection action plans

POLICY

The Social and Affordable Homes Programme and the reinvigoration of council housebuilding