Explanatory note

Official URL: https://assets.publishing.service.gov.uk/media/6ae097cb16428df5376061fd/Inheritance_Tax__valuation_of_settled_property_.odt
Attached to: Inheritance Tax: preventing unintended deductions for liabilities in trust arrangements
Publisher / authority: HMRC
Type: attachment
Source: HMRC Budget 2026 tax documents (collection)
Collection heading: Other taxes and duties
Published / updated by source: 28 Oct 2026, 17:35 GMT
First seen by VERADIQ: 28 Oct 2026, 17:40 GMT

Preserved versions

Version	Captured	Reason	Type	Extraction	SHA-256
1	28 Oct 2026, 17:42 GMT	first capture	application/vnd.oasis.opendocument.text 14.7 KB	ok:odt	`c0431469fe2cfd2c80de1d861599c049f0d8ec44ab3519ff27720071d54ed8aa`

Each version is an immutable copy; the SHA-256 identifies the exact bytes captured. A new version is recorded only when the content genuinely changes. The original is always at the official URL above.

Share on LinkedIn