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Traditional protected gifts

Inheritance Tax 2022/23

Authors:
Mark McLaughlin, CTA (Fellow) ATT (Fellow) TEP , Iris Wünschmann-Lyall, MA (Cantab) TEP , Chris Erwood, CTA ATT TEP , and Stephen Howe
Publisher:
Bloomsbury Professional
Edition:
1st edition
Publication Date:
January 2023
Law Stated At:
17 November 2022
Chapter 14: Lifetime planning Existing interest in possession trusts and the TSI facility A&M settlements as part of the relevant property regime Policy trusts Discounted gift schemes The loan trust Flexible reversion trusts Lifetime gifts into trusts since FA 2006 Disclosure of Tax Avoidance Schemes - DOTAS ...

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