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Home / Simons-Taxes / IHT, trusts and estates / Part I5 Settled property / Division I5.7 Reversionary interests and powers of appointment

Division I5.7 Reversionary interests and powers of appointment

IHT, trusts and estates

Division I5.7 Reversionary interests and powers of appointment

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I5.701 Meaning of 'reversionary interest'

I5.702 General rule for IHT treatment of reversionary interests

I5.721 Reversionary interests comprised in settlements

I5.721A Reversionary interests comprised in settlements鈥攅xample

I5.722 Partitions between life tenant and remainderman

I5.722A Destinations for rewritten material

I5.723 Exceptions to reversionary interests being excluded鈥攊ntroduction

I5.724 Exclusions鈥攑urchased reversionary interests

I5.725 Exclusions鈥攔eversionary interests to which the settlor or spouse is entitled

I5.726 Exclusions鈥攔eversionary interests acquired by someone with a prior interest

I5.727 Reversionary interests acquired by someone with a prior interest鈥攅xamples

I5.728 Exclusions鈥攔eversions on leases for lives

I5.731 Introduction to exemptions within a purchased reversion

I5.732 Spouse exemption and purchased reversionary interests

I5.733 Exempt bodies and purchased reversionary interests

I5.734 Reversion to settlor or settlor's spouse or civil partner

I5.741 Powers over settled property

I5.742 Statutory disregard of powers of appointment

I5.743 The acquisition of powers of appointment鈥攁nti-avoidance provisions

I5.744 Estate on death

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