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Law Society responds to OTS review of inheritance tax

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The Law Society has responded to the Office of Tax Simplification’s Inheritance Tax Review. 

In our response, we acknowledge the need for simplification of the existing legislative framework and the administrative processes around inheritance tax (IHT) in a number of areas.

We make a number of recommendations for simplification of the current regime, including implementing a streamlined process for the completion of IHT forms by utilising online automation and form building technology available on HM Revenue & Customs’ website.  

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