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Mike Penning

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Inheritance Tax

3 November 2008

Mike Penning: To ask the Chancellor of the Exchequer what guidance is issued by his Department on the application of inheritance tax to individuals who were married outside the UK. [231856]

Mr. Timms: Draft guidance about the treatment of marriages for inheritance tax purposes was published for comment on the HM Revenue and Customs’ website on 20 June 2008 at

http://www.hmrc.gov.uk/cto/iht/tnr-draftguidance.pdf.

Click here to read item in context - as reported in Hansard, the Official Report of Parliamentary Proceedings.

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