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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 ...
Chapter 9: Trusts: interest in possession
- 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:
- November 2024
- Law Stated At:
- 31 October 2024
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