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Home / Simons-Taxes /IHT, trusts and estates /Part I5 Settled property /Division I5.2 Settlements with a qualifying interest in possession (QIIP) /QIIPs and non-chargeable events / I5.253A Termination of a bereaved minor's or 18-25 trust
Commentary

I5.253A Termination of a bereaved minor's or 18-25 trust


IHT, trusts and estates

IHT is not charged on the termination of an interest in possession where:

  1. Ìý

    •ÌýÌýÌýÌý the person whose interest comes to an end became beneficially entitled to the interest before 22 March 2006

  2. Ìý

    •ÌýÌýÌýÌý the interest comes to an end on or after that day; and

  3. Ìý

    •ÌýÌýÌýÌý immediately

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