Taxation of UK trusts: IHT and CGT summary tables | Practical Law

Taxation of UK trusts: IHT and CGT summary tables | Practical Law

Tables summarising how inheritance tax and capital gains tax apply on the main events in the life of UK trusts. It covers relevant property trusts, qualifying interest in possession trusts, trusts for bereaved minors, accumulation and maintenance trusts, 18 to 25 trusts and disabled person's interests.

Taxation of UK trusts: IHT and CGT summary tables

Practical Law UK Practice Note 7-383-6635 (Approx. 31 pages)

Taxation of UK trusts: IHT and CGT summary tables

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Tables summarising how inheritance tax and capital gains tax apply on the main events in the life of UK trusts. It covers relevant property trusts, qualifying interest in possession trusts, trusts for bereaved minors, accumulation and maintenance trusts, 18 to 25 trusts and disabled person's interests.