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Inheritance tax

Tax Planning: 2021/22

Edited by:
Mark McLaughlin
Publisher:
Bloomsbury Professional
Edition:
2021/22 edition
Publication Date:
September 2021
Law Stated At:
July 2021
Chapter 19: Tax planning with trusts The relevant property regime The entry charge The ten-yearly charge The exit charge The interest-in-possession regime Pre-22 March 2006 IIP trusts Accumulation and maintenance settlement Immediate post-death interests Trusts for disabled persons 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 Excluded Property Trusts Other points ...

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