Inheritance tax: relevant property trusts: key concepts

This practice note explains the key concepts which make up the calculation of inheritance tax charges in a relevant property trust.

We are reviewing this note in the light of measures to simplify inheritance tax charges in relevant property trusts and to prevent avoidance of inheritance tax through the use of multiple trusts in the Finance Bill 2015 published on 10 December 2014.  To follow these developments, see Private client tax legislation tracker 2014-15: IHT: relevant property trust charges.


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