Q&As

Is a beneficiary with autism a disabled person in order for the trust to qualify as a disabled person’s interest for inheritance tax purposes?

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Published on LexisPSL on 21/08/2017

The following Private Client Q&A provides comprehensive and up to date legal information covering:

  • Is a beneficiary with autism a disabled person in order for the trust to qualify as a disabled person’s interest for inheritance tax purposes?

Is a beneficiary with autism a disabled person in order for the trust to qualify as a disabled person’s interest for inheritance tax purposes?

Section 89(4A) of the Inheritance Tax Act 1984 (IHTA 1984) and Schedule 1A to the Finance Act 2005 set criteria for a trust beneficiary to qualify as a disabled person for the purposes of IHTA 1984. Whether a person falls within this definition will depend on their particular circumstances (eg whether they are in receipt of particular kinds of benefit payments or

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