Commentary

I12.415 Effect of the legislation on some well-known schemes

IHT, trusts and estates

I12.415 Effect of the legislation on some well-known schemes

I12.415 Effect of the legislation on some well-known schemes

The examples of everyday transactions which might attract the provisions are too many and various to consider in this chapter; it is simply a case of applying the legislation to the facts in issue. However, practitioners may well have clients who have engaged in some of the better known avoidance schemes and it may therefore be helpful to consider how these are affected. Most of these schemes have typically concerned the family home.

It is assumed in each case that the arrangements in question were entered into after 17 March 1986

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