Q&As

Is there an equivalent to section 142(4) of the Inheritance Tax Act 1984 (IHTA 1984) in relation to appointments made under IHTA 1984, s 144?

read titleRead full title
Published on LexisPSL on 24/01/2020

The following Wills & Probate Q&A provides comprehensive and up to date legal information covering:

  • Is there an equivalent to section 142(4) of the Inheritance Tax Act 1984 (IHTA 1984) in relation to appointments made under IHTA 1984, s 144?

Is there an equivalent to section 142(4) of the Inheritance Tax Act 1984 (IHTA 1984) in relation to appointments made under IHTA 1984, s 144?

For reference, section 142(4) of the Inheritance Tax Act 1984 (IHTA 1984) provides that:

‘…(4) Where a variation to which subsection (1) above applies results in property being held in trust for a person for a period which ends not more than two years after the death, this Act shall apply as if the disposition of the property that takes effect

Popular documents