Show Summary Details

Chapter 10: Relevant property trusts

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
Types of discretionary or relevant property trusts The relevant property IHT regime Transfers into trust: the entry charge The proportionate or ‘exit’ charge during the first ten years The periodic or ‘ten-year’ charge The impact of APR and BPR The special charge under section 70 ...

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.