UncategorizedMLR1 Penalties Guidance This page has been archived. Guidance: GAAR Advisory Panel opinion of 30 January 2026: reducing the value of an estate for Inheritance Tax and avoiding Inheritance Tax on a lifetime transfer by acquiring shares in a company and gifting those shares to an employee trust Guidance: GAAR Advisory Panel opinion of 30 January 2026: reducing the value of an estate for Inheritance Tax and avoiding Inheritance Tax on a lifetime transfer by gifting shares held in an existing company to an employee trust
