IHTM20650 - Life Policies: Technical note on discounted gift schemes issued on 1 May 2007: introduction
In May 2007 HMRC issued a Technical note on the subject of discounted gift schemes. »Ê¹ÚÌåÓýapp original note can be found on the External customers can find this guidance at . »Ê¹ÚÌåÓýapp pages of guidance that follow consolidate the contents of that original note.