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Chapter 9: Trusts: interest in possession

Inheritance Tax 2023/24

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
Publication Date:
February 2024
Law Stated At:
22 November 2023
IHT treatment Immediate post death interest (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 ...

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