Commentary

I1.529 Other favoured trusts

IHT, trusts and estates

I1.529 Other favoured trusts

I1.529 Other favoured trusts

There are other categories of trust where there is no beneficiary-taxed interest in possession but to which the rules for IHT on settled property with no beneficiary-taxed interest in possession (see I1.527 above) do not apply: see Division I5.6. These include:

  1.  

    (a)     protective trusts1 (I5.621–I5.621A)

  2.  

    (b)     employee trusts2 (I5.630–I5.631)

  3.  

    (c)     pension schemes3 (I5.633–I5.635)

  4.  

    (d)     charitable trusts4 (I5.642–I5.644); and

  5.  

    (e)     miscellaneous other trusts (I5.646–I5.648)

  6.  

    (f)     trusts for disabled persons or persons in receipt of attendance allowance where the property was settled after 9

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