Where a settlement falls into one of the categories listed at I5.301, there is an IHT charge on 'relevant' property (I5.303) in the settlement:
- Ìý
•ÌýÌýÌýÌý on a ten-yearly basis (the 'principal charge' or 'periodic charge') where the property remains within the trust (I5.304). The charge takes into account property which has previously left the trust and gifts made by the settlor
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 17:36