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Discussion paper on inheritance tax (IHT) and pension simplification
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Discussion paper on inheritance tax (IHT) and pension simplification

Moira Shearer

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This memorandum is a facsimile of a letter sent to Alice Wayte, HM Revenue & Customs, Integrated Business Streams, Capital Taxes Policy Group on 6 October, 2005.

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Discussion paper on inheritance tax (IHT) and pension simplification by Moira Shearer. Published by Law Society of Scotland in 2005. Publication and catalogue information, links to buy online and reader comments.

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