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Inheritance tax (IHT)

Tax Planning: 2023/24

Edited by:
Mark McLaughlin
Publisher:
Bloomsbury Professional
Edition:
2023/24 edition
Publication Date:
March 2024
Law Stated At:
22 February 2024
Chapter 18: Tax planning with trusts The relevant property regime The entry charge The ten-yearly charge The exit charge The qualifying interest-in-possession regime (QIIP) Pre-22 March 2006 QIIP trusts Accumulation and maintenance settlement Immediate post-death interests Trusts for disabled persons (DPI) Settlement by a person with a condition likely to lead to disability Protective trusts Special trusts Trusts for bereaved minors Age 18-to-25 trusts Charitable trusts Employee trusts and newspaper trusts Maintenance funds for historic buildings Other points ...

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