Commentary

I12.101 Scope of IHT planning

IHT, trusts and estates

I12.101 Scope of IHT planning

Part I12     IHT Planning

Contents of Part I12

I12.1     Introduction

I12.2     Lifetime planning

I12.3     The gifts with reservation of benefit provisions

I12.4     Pre-owned assets

I12.5     Lifetime gifts of business assets

I12.6     Family farming businesses

I12.7     The use of trusts in IHT planning

I12.8     Trust

I12.9     Foreign element

I12.10     Insurance and pension scheme benefits

I12.11     Will planning

Division I12.1     Introduction to IHT planning

Revised by
MALCOLM GUNN CTA

For updates affecting this Division please see Part I0 Updates

IHT planning—overview

I12.101 Scope of IHT planning

For the latest New Development, see ND.1160.

This Part draws on the technical aspects of IHT legislation considered elsewhere in this

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