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Transfers into trust: the entry charge

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
Chapter 10: Relevant property trusts Simple cases Migrations from the pre-2006 regime: the general position Migration of interest in possession trusts to the relevant property trust tax regime Migration of A&M trusts to the relevant property trust tax regime ...

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