Subjects:

Taxation, Equity and Trusts

Contents:

1. Introduction

2. Some basic definitions

3. IIPs and deemed IIPs before 2006

4. The 'relevant property' regime

5. IIPs - the new regime

6. Non-IIP trusts outside the relevant property regime

7. Trusts for younger beneficiaries

8. Other inheritance tax changes

9. Related capital gains tax changes

Glossary, Appendices, Tables and Index

Publication Abandoned
Now in its second edition, this handbook details the far-reaching changes in the IHT regime for trusts in FA 2006, setting them in the context of the previous law and highlighting the impact of the new rules in a range of common scenarios.

This new edition expands the previous coverage in several areas, notably with additional worked examples, and is fully updated to include all published guidance and other changes since publication of the first edition.