Beneficiaries, age and class

Charge to tax

Deed of appointment

Features of

Gifts

Hold-over relief

Potentially exempt transfers

Income, treatment

Lifetime gifts to

Meaning

Potentially exempt transfers

Power of appointment

Pre-22 March 2006

Generally

Statutory requirements

Tax treatment of trusts to which IHTA 1984, s. 71 applies

Property settled on or after 22 March 2006