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Termination of interest in possession

Inheritance Tax 2024/25

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:
November 2024
Law Stated At:
31 October 2024
Chapter 9: Trusts: interest in possession The old law Reverter to settlor Anti-avoidance rule Use of annual exemption Maintenance funds The law since 22 March 2006 Termination of IPDI Exceptions from s 52 charge post-22 March 2006 ...

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