Newspaper trusts
– see also Settlements without interests in possession
Generally
Commentary –
Tax Reporter ¶364-800
Inheritance tax
Commentary –
Quick Overview ¶62595
Property becoming comprised in second settlement
HMRC Guidance –
IHTM42990
Property leaving trust
Legislation/Regulatory –
IHTA84 s. 72
Relevant property
Legislation/Regulatory –
IHTA84 s. 58
Treated as one settlement