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Disabled persons trusts

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 14: Lifetime planning Original s 89 disabled person’s interest Finance Act 2006 changes Section 89A – self-settlement under FA 2006 New DPIs created or additions to existing DPIs on or after 8 April 2013 Income and capital requirements for DPIs Special income tax and capital gains tax treatment ...

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