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The ten-year anniversary or ‘ten-year’ 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: first ten-year anniversary Establishing the ‘hypothetical transfer’ Previous transfers Distributions from the trust: special cases Calculating the ‘effective rate’ Calculating the actual tax Later ten-year anniversaries ...

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