Commentary

I5.102 Summary of settled property

IHT, trusts and estates

I5.102 Summary of settled property

Part I5     Settled property

Contents of Part I5

I5.1     Overview and key definitions

I5.2     Settlements with a qualifying interest in possession (QIIP)

I5.3     Settlements within the relevant property regime

I5.5     Favoured trusts for young people

I5.6     Other favoured trusts

I5.7     Reversionary interests and powers of appointment

I5.8     Scotland and Northern Ireland

I5.9     Settlements and other taxes

I5.10     Income tax and CGT for trustees

I5.11     Income tax and CGT for settlors

I5.12     Non-resident settlements

I5.13     Settlements—taxation of beneficiaries

Division I5.1     Overview and key definitions

For updates affecting this Division please see Part I0 Updates

Settlement and settled property

I5.102 Summary of settled property

In essence, unless the trust is

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