Chapter IHTM11139

Published date20 March 2016
Record NumberIHTM11139
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

The beneficiaries may decide to donate the household and personal goods forming part of a deceased person’s free estate to a charity, for example, a local Oxfam shop. A donation by a beneficiary is not a charitable bequest by the deceased but it can be treated as such if form IHT408 is completed. This is a standard form that allows the beneficiaries to make such a donation and benefit from the charity exemption, via IHTA...

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