– see also Settlements without interests in possession

Generally

Commentary – Tax Reporter ¶364-800

Inheritance tax

Commentary – Essential Tax Companion ¶62595

Property becoming comprised in second settlement

Legislation/Regulatory – IHTA84 s. 87(1), (2)
HMRC Guidance – IHTM42990

Property leaving trust

Legislation/Regulatory – IHTA84 s. 72

Relevant property

Legislation/Regulatory – IHTA84 s. 58
HMRC Guidance – IHTM10677 ; IHTM17083 ; IHTM30241 ; IHTM42801 ; IHTM42807 ; IHTM42969

Treated as one settlement

Legislation/Regulatory – IHTA84 s. 87(1), (2)