Show Summary Details

Types of discretionary or relevant property trusts

Inheritance Tax 2023/24

Mark McLaughlin, CTA (Fellow) ATT (Fellow) TEP , Iris Wünschmann-Lyall, MA (Cantab) TEP , Chris Erwood, CTA ATT TEP , and Stephen Howe
Bloomsbury Professional
Publication Date:
February 2024
Law Stated At:
22 November 2023
Chapter 10: Relevant property trusts Full relevant property trusts: history of the legislation The individual as the taxable entity How discretionary and accumulation trusts work CGT and relevant property trusts Old accumulation and maintenance (A&M) trusts Bereaved minors’ trusts (BMTs) 18-to-25 trusts (to include conforming A&M trusts): overview The conditions for 18-to-25 trusts Particular points of difficulty affecting BMTs and 18-to-25 trusts IHT charge on 18-to-25 trusts (including conforming A&M trusts) Life interest trusts ...

If you would like to access this content, but you are not currently a subscriber, please sign up for a free trial here. If you already subscribe to this service please login here.