9 Stone Buildings

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Giselle McGowan
Lawyer
9 Stone Buildings
Graham Callard
Barrister
9 Stone Buildings
Contributions by 9 Stone Buildings Experts

2

Excluded property trusts—key events affecting IHT status
Excluded property trusts—key events affecting IHT status
Practice Notes

This Practice Note produced in partnership with Graham Callard of 9 Stone Buildings deals with the key events that affect the inheritance tax status of an excluded property trust, including where: property is added to a settlement after a change of domicile; property is transferred between settlements; an excluded property interest is purchased; an initial interest in possession held by the settlor or his spouse/civil partner comes to and end; and a trust within a special charging regime ceases to satisfy the qualifying conditions for exclusion from the relevant property regime.

Will the purchase of a property be subject to higher SDLT rates if individual purchasers have recently
Will the purchase of a property be subject to higher SDLT rates if individual purchasers have recently
Q&A

This Q&A looks at whether the 3% higher rates of SDLT apply to the purchase of a new property where individual purchasers have a property owning company.

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