HM Revenue & Customs 11 February 2016, IHTM28362 (Liabilities: investigating form IHT419: how FA86/S103 works)
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United Kingdom · · · Cited by 2 · 09-04-2016
Inheritance Tax Manual › Liabilities › investigating form IHT419 › how FA86/S103 works — IHTM28362FA86/S103 applies to debts incurred or created by the deceased on or after 18 March 1986 that would otherwise be allowable as deductionsThe legislation seeks to disallow debts to the extent that the consideration given by the creditor consisted ofproperty derived from the deceased (IHTM28365),
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