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Home / Simons-Taxes /IHT, trusts and estates /Part I3 Lifetime transfers /Division I3.7 Pre-owned assets tax (POAT) /POAT—existing arrangements / I3.753 POAT—Eversden schemes
Commentary

I3.753 POAT—Eversden schemes

IHT, trusts and estates

There are arrangements in existence based on the principles considered in Eversden1 — see I3.405. The donor would settle the property on life interest trusts for his or her spouse, subject to an overriding power of appointment exercisable in favour of the intended donee or donees. The life interest of the spouse was then either partially or wholly terminated by exercise of the overriding power of appointment, to be replaced by life interest trusts

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