A new incentive for charitable legacies - ATT comments

The Association is pleased to have the opportunity to comment on this consultation.

The ATT comments, sent to HMRC on 26 August 2011, on the HMRC consultation entitled 'A new incentive for charitable legacies - lower rate of inheritance tax when leaving 10% of an Estate to charity' published on 10 June 2011. The submission and the consultation document to which it refers are available here in Adobe (pdf) format.

The consultation is targeted “to inform aspects of the policy detail that have not yet been decided and how HM Revenue & Customs (HMRC) can best implement the policy”.

Technical Team

26 August 2011