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Home / Simons-Taxes /IHT, trusts and estates /Part I5 Settled property /Division I5.1 Settled property—overview and key definitions /Settlement and settled property / I5.112 Trusts for persons in succession
Commentary

I5.112 Trusts for persons in succession


IHT, trusts and estates

The following are examples of settled property held in trust for persons in succession within IHTA 1984, s 43(2)(a):

  1. Ìý

    •ÌýÌýÌýÌý Property expressly directed to be held on trust for A for life with remainder to B (the classic 'life interest trust'). This will be settled

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