The 'relevant property regime'


An in-depth analysis of the inheritance tax treatment of discretionary trusts and all trusts subject to the same IHT regime post-Budget 2006


This content is only available upon subscribtion to Techlink Professional.

Click here for a Free Trial


Tags: proportionate charge Trustees IDD 18 to 25 IHT Inheritance Tax CLT Chargeable Lifetime Transfer Post Death Interest PDI ten-year anniversary  periodic charge bereaved minors trust BMT transitional serial interest TSI immediate post-death interest IPDI