The IHT Treatment of Trusts
Trusts can be extremely useful in protecting assets and providing for different classes of beneficiaries but it is important to understand the inheritance tax implications of creating and running trusts. This session looks at the different IHT treatments of flexible life interest trusts and discretionary trusts and also at the IHT treatment of trusts for disabled beneficiaries and bereaved minors and bereaved young people.
Learning Objectives:
- Explain the IHT advantages and disadvantages of the various types of trust;
- Identify circumstances in which each type is appropriate.
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Professor Lesley King
Professional Development Consultant • University of Law
Author of Wills, Taxation and Administration: A Practical Guide; A Modern Approach to Wills, Administration and Estate Planning (with Precedents); A Modern Approach to Lifetime Tax Planning for Private Clients (with Precedents); A Practitioner’s Guide to Wills; Varying the Disposition of an Estate after Death; Wills: A Practical Guide; and editor of The Probate Practitioner’s Handbook.
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