Trusts and Inheritance Tax Guidance

About

Trusts — inheritance tax

Tolley provide the best possible tax guidance in trusts — inheritance tax to enable you to access the latest thinking.
Featured Articles
Latest Guidance
Trust_tax_img
27 Jun 2019

What is an accumulation and maintenance trust?An accumulation and maintenance (A&M) trust is a particular type of settlement intended to make provisions for children...

Trust_tax_img10
27 Jun 2019

When trust property ceases to be relevant property, it becomes subject to a charge to inheritance tax. This charge is known as either:•the exit charge•the proportionate...

Trust_tax_img9
27 Jun 2019

What is a disabled person’s interest?A disabled person’s interest is a disabled person’s entitlement to property held in trust. The entitlement could be discretionary or...

Trust_tax_img5
27 Jun 2019

Significance of relevant propertyThe term ‘relevant property’ defines a category of trust property which is subject to a special regime for inheritance tax. As described...

Trust_tax_img2
27 Jun 2019

Significance of a qualifying interest in possessionWhere a beneficiary's entitlement to trust property satisfies the definition of a qualifying interest in possession,...

Latest Guidance
Trust_tax_img
Trusts And Inheritance Tax

What is an accumulation and maintenance trust?An accumulation and maintenance (A&M) trust is a particular type of settlement intended to make provisions for children...

Trust_tax_img10
Trusts And Inheritance Tax

When trust property ceases to be relevant property, it becomes subject to a charge to inheritance tax. This charge is known as either:•the exit charge•the proportionate...

Trust_tax_img9
Trusts And Inheritance Tax

What is a disabled person’s interest?A disabled person’s interest is a disabled person’s entitlement to property held in trust. The entitlement could be discretionary or...

Trust_tax_img5
Trusts And Inheritance Tax

Significance of relevant propertyThe term ‘relevant property’ defines a category of trust property which is subject to a special regime for inheritance tax. As described...

Trust_tax_img2
Trusts And Inheritance Tax

Significance of a qualifying interest in possessionWhere a beneficiary's entitlement to trust property satisfies the definition of a qualifying interest in possession,...