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Chapter 9: Trusts: 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
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 ...

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