IHT – claim for relief – loss on sale of land – HMRC update form IHT38

HMRC have updated their form Inheritance Tax: claim for relief – loss on sale of land (IHT38).

“Use form IHT38 to claim relief on Inheritance Tax if you sell land or buildings from the deceased’s estate at a loss.”

https://www.gov.uk/government/publications/inheritance-tax-claim-for-relief-loss-on-sale-of-land-iht38

Related content from Claritax Books

Inheritance Tax by Michael Budden offers in-depth guidance on IHT matters involving both lifetime transfers and the death estate.