Accumulation and maintenance trusts
Beneficiaries, age and class
Charge to tax
HMRC Guidance –
IHTM04099
Deed of appointment
Features of
Commentary –
Woolley on Financial Planning with Trusts 3.1.4
Gifts
Hold-over relief
Commentary –
Tax Reporter ¶548-800
Potentially exempt transfers
Commentary –
Tax Reporter ¶601-850
Income, treatment
Legislation/Regulatory –
SP 8/86
Inheritance tax after creation
Commentary –
Woolley on Financial Planning with Trusts 8.4.4
Lifetime gifts to
Commentary –
Woolley on Financial Planning with Trusts 8.3
Meaning
Commentary –
Tax Reporter ¶350-675
;
Woolley on Financial Planning with Trusts 3.1.4Woolley on Financial Planning with Trusts ¶42
Potentially exempt transfers
Power of appointment
Legislation/Regulatory –
SP E1
Pre-22 March 2006
Generally
Commentary –
Tax Reporter ¶364-450
;
Tax Reporter ¶364-475
Statutory requirements
Commentary –
Tax Reporter ¶364-475
Tax treatment of trusts to which IHTA 1984, s. 71 applies
Commentary –
Tax Reporter ¶364-480
Property settled on or after 22 March 2006