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.
This Precedent is a letter by which one party to a contract gives notice to the other of a force majeure event for which it claims relief under the contract. It is suitable for use in connection with business to business contracts only.
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