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

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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