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Home / Simons-Taxes / IHT, trusts and estates / Part I5 Settled property / Division I5.1 Settled property鈥攐verview and key definitions

Division I5.1 Settled property鈥攐verview and key definitions

IHT, trusts and estates

Division I5.1 Settled property鈥攐verview and key definitions

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I5.102 Settled property鈥攐verview

I5.111 Definition of 'settlement' for IHT purposes

I5.112 Trusts for persons in succession

I5.113 Contingent trusts as settlements

I5.114 Accumulation trusts as settlements

I5.115 Property burdened with an annuity as settlement

I5.116 Lease for life as settlement

I5.117 Arrangements that are not settlements for IHT

I5.118 One settlement or more

I5.121 Scottish settlements

I5.122 Northern Irish settlements

I5.123 Destinations for rewritten material

I5.131 Definition of 'settlor' for IHT

I5.132 Case law鈥攖he settlor

I5.133 Definition of 'trustee' for IHT

I5.135 Trustees acting outside their powers

I5.141 Definition of an interest in possession

I5.142 Effect of dispositive powers on an IIP

I5.143 Effect of administrative powers on an IIP

I5.144 Entitlement to income during a minority

I5.145 Entitlement to income after the age of 18

I5.146 Property not yielding income as an IIP

I5.147 Enjoyment of assets as an IIP

I5.147A The impact of TOLATA on rights of occupation

I5.148 Discretionary trusts and class gifts

I5.161 Interests in residue as an IIP

I5.162 Annuities and general legacies as IIPs

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