We don't know whether the most recent response to this request contains information or not – if you are kieran foster please sign in and let everyone know.

Conditionally exempt heritage properties

We're waiting for kieran foster to read recent responses and update the status.

Dear HM Revenue and Customs,

I would like to request a list of all properties that have been designated conditionally exempt from inheritance tax/capital taxes under section sections. 31(1)(b), (c), (d), or (e) of the Inheritance Tax Act 1984 please

Yours faithfully,

kieran foster

Information Rights Unit, HM Revenue and Customs

Our ref: FOI2024/46074

Dear Mr Foster,

Thank you for your request, which was received on 23 April.

Please remember to quote the reference number above if you need to contact
us about this request again.

We aim to respond to all freedom of information requests within 20 working
days. We will either send you the information you have asked for or let
you know why we can't.

If we can't reply by 22 May 2024, we will write to let you know the reason
and when you can expect a response.

Yours sincerely

HMRC Information Rights Unit

Information Rights Unit, HM Revenue and Customs

1 Attachment

Dear Mr Foster,

We are writing in response to your request for information, received 23
April.

Yours sincerely,

HMRC Information Rights Unit

Dear HM Revenue and Customs,

Please pass this on to the person who conducts Freedom of Information reviews.

I am writing to request an internal review of HM Revenue and Customs's handling of my FOI request 'Conditionally exempt heritage properties'.

In your response, HMRC stated:

“ You can find the information requested at GOV.UK, which includes everything designated under section 31(1)(b), (c), (d) and / or (e) of the Inheritance Tax Act 1984.”

Can you please formally confirm for me whether this information includes ALL specified properties, or ONLY those properties that have agreed publication of their information in light of Section 31 para 4FB - introduced under Schedule 25 of the Finance Act 1998 - which applied only to undertakings made after that date.

Please regard this as a request for internal review as appropriate

[ GIVE DETAILS ABOUT YOUR COMPLAINT HERE ]

A full history of my FOI request and all correspondence is available on the Internet at this address: https://www.whatdotheyknow.com/request/c...

Yours faithfully,

kieran foster

Information Rights Unit, HM Revenue and Customs

Our ref: IR2024/70456

Dear Mr Foster,

Thank you for your request for internal review, which was received on 2
June.

Please remember to quote the reference number above if you need to contact
us about this request again.

We aim to respond to all internal reviews within 20 working days. We will
either send you the information you have asked for or let you know why we
can't.

If we can't reply by 28 June 2024, we will write to let you know the
reason and when you can expect a response.

Yours sincerely

HMRC Information Rights Unit

Information Rights Unit, HM Revenue and Customs

1 Attachment

Dear Mr Foster,

We are writing in response to your request for information, received 2
June.

Yours sincerely,

HMRC Information Rights Unit

We don't know whether the most recent response to this request contains information or not – if you are kieran foster please sign in and let everyone know.