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Termination of interest in possession

Inheritance Tax 2022/23

Mark McLaughlin, CTA (Fellow) ATT (Fellow) TEP , Iris Wünschmann-Lyall, MA (Cantab) TEP , Chris Erwood, CTA ATT TEP , and Stephen Howe
Bloomsbury Professional
1st edition
Publication Date:
January 2023
Law Stated At:
17 November 2022
Chapter 9: Trusts: interest in possession The old law Reverter to settlor Anti-avoidance rule Use of annual exemption Maintenance funds The law since 22 March 2006 Termination of IPDI Exceptions from charge under the rules from 22 March 2006 ...

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