Discounted Gift Trusts - what you need to know

The ability to make a lifetime gift that is effective for inheritance tax while retaining access to a regular flow of capital payments by using a Discounted Gift Trust

This content is only available upon subscribtion to Techlink.

Click here for a Free Trial

Tags: Discounted Gift Discounted Gift Trust Relevant Property Regime GAAR Pre-owned asset tax POAT Gift with reservation Chargeable lifetime transfers Potentially exempt transfers DGT DGIT Intergenerational Trustees IDD DGP