363-200 INHERITANCE TAX AND TRUSTS WHERE THERE IS NO QUALIFYING INTEREST IN POSSESSION
Contents:
- 363-200 GENERAL SUMMARY
- 363-300 THE TEN-YEAR OR ‘PRINCIPAL’ CHARGE
- 363-550 THE EXIT CHARGE
- 363-900 Initial interest of settlor or spouse or civil partner
- 363-925 Transfers between settlements
- 363-940 Rate of exit charge: anti-avoidance rules for multiple trusts
- 363-975 AVAILABILITY OF GENERAL EXEMPTIONS AND RELIEFS AND ANTI-AVOIDANCE