Where There's a Will an Iht Bill Can Be Reduced

Summary


The Finance Act 2006 introduced radical changes to the Inheritance Tax (IHT) treatment of trusts.

There are four main types of trust.

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Extract


Where There's a Will an Iht Bill Can Be Reduced

* Bare Trust: The beneficiary has the right to the capital and income from the trust but, for whatever reason, the trust fund is being looked after by the trustees.

* Interest in Possession Trust (IIP trust): A be...

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