Show Summary Details

Chapter 9: Trusts: interest in possession

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
IHT treatment IPDI Disposal of a qualifying interest in possession Termination of interest in possession Reversionary and purchased interests Transitional provisions: March 2006 – April 2008 Excluded property trusts Insurance policy trusts ...

If you would like to access this content, but you are not currently a subscriber, please sign up for a free trial here. If you already subscribe to this service please login here.