Relevant Property Trusts – Ten Years On….
Ten years ago, significant changes were made to the way that most trusts are treated for inheritance tax (IHT) purposes. Up until this time, the periodic and exit IHT charges of the relevant property regime had been limited to fully discretionary trusts, however, the March 2006 Budget extended the relevant
Ten years ago, significant changes were made to the way that most trusts are treated for inheritance tax (IHT) purposes. Up until this time, the periodic and exit IHT charges of the relevant property regime had been limited to fully discretionary trusts, however, the March 2006 Budget extended the relevant
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