I5.363 Same-Day Additions Example

Home / Simons-Taxes /IHT, trusts and estates /Part I5 Settled property /Division I5.3 Settlements within the relevant property regime /Exit charges between ten-year anniversaries / I5.363 Same-day additions example

Commentary

IHT, trusts and estates

George creates two discretionary trusts with capital of £100 each for his two adult children, one dated 1 December 2013 and the other dated 2 December 2013.

He dies on 5 May 2017 and by his Will he leaves £500,000

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

TAKE A FREE TRIAL

A4.204 Claims procedure—corporation tax

I4.142A Liabilities which are not discharged out of the estate

B3.340A Hire purchase of plant and machinery and similar contracts

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

D7.1140 Methods of leaving the REIT regime

B5.123 BPS—negligible value claims

��Ƶ