Commentary

I3.215 Interests in settled property

IHT, trusts and estates

I3.215 Interests in settled property

I3.215 Interests in settled property

The complicated subject of what and in what manner interests under settlements or the underlying settled property are comprised in a person's estate for IHT purposes is considered in Divisions I5.1, I5.2 (interests in possession) and I5.7 (reversionary interests).

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