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Chapter 10: 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
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 ten-year anniversary or ‘ten-year’ charge The impact of APR and BPR The special charge under section 70 ...

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