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December 2009

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INHERITANCE TAX - 10.12.2009

Using the Pre-owned Assets rule to save tax

In 2005 the Taxman introduced the mother of all anti-avoidance laws to counter what he claimed was abuse of the Inheritance Tax system (IHT). He was way off the mark. So wouldn’t it be poetic justice if there was a way to use the rules to actually save tax?

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