The Post Office Horizon Shortfall Scheme and Group Litigation Order Compensation Payments (Inheritance Tax Relief) Regulations, SI 2023/1009, retrospectively relieve compensation payments under the Post Office Horizon Shortfall scheme and Group Litigation Order from inheritance tax.
The Regulations apply with retrospective effect in relation to Horizon Shortfall Scheme compensation payments from 1 May 2020 and Group Litigation Order compensation payments from 1 August 2022. HMRC has also published a policy paper to explain the changes.
The Post Office Horizon Shortfall Scheme and Group Litigation Order Compensation Payments (Inheritance Tax Relief) Regulations, SI 2023/1009, retrospectively relieve compensation payments under the Post Office Horizon Shortfall scheme and Group Litigation Order from inheritance tax.
The Regulations apply with retrospective effect in relation to Horizon Shortfall Scheme compensation payments from 1 May 2020 and Group Litigation Order compensation payments from 1 August 2022. HMRC has also published a policy paper to explain the changes.
