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Termination of interest in possession

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 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 charge under the rules from 22 March 2006 ...

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