Schedule 20 Inheritance tax: rules for trusts etc
- 1“Trusts for bereaved minors”, “age 18-to-25 trusts” and “accumulation and maintenance” trusts
- 2Interests in possession: when settled property is part of beneficiary's estate
- 3Related amendments in IHTA 1984
- 4Related amendments in TCGA 1992
- 5Property subject to a reservation
- 6Conditional exemption: relief from charges