The scope of IHT charges on settled property
The IHT treatment of relevant property trusts
The IHT treatment of qualifying interests in possession in settled property
The tax treatment of special settlements not within relevant property regime
The tax position of beneficiaries of IIP and discretionary settlements
Tax charges on settlors, trustees and beneficiaries
CGT charges on trustees, settlors and beneficiaries
Types of income, expenses and applicable rates of tax
Meaning for IHT purposes and main treatment of settled property
Income tax anti-avoidance provisions that apply to settlors