www.boodlehatfield.com/the-firm/articles/new-inheritance-tax-disclosure-regime/
www.gov.uk/government/publications/disclosure-of-tax-avoidance-schemes-inheritance-tax
See also:
www.brodies.com/blog/personal-law/five-billion-reasons-to-think-about-inheritance-tax-planning/
www.boodlehatfield.com/the-firm/articles/inheritance-tax-disclosure-regime/