New form IHT 38
HMRC published a new form IHT 38 Claim for relief – loss on sale of land. To qualify for relief the sale must have been made within four years of the date of death and a claim submitted four years from the end of that period. New form IHT38 is available from the HMRC website at http://www.hmrc.gov.uk/cto/forms/iht38.pdf