IHT in Discretionary Trusts - A 30 Minute Guide to Section 80 Issues
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IHT in Discretionary Trusts - A 30 Minute Guide to Section 80 Issues
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Introduction
Taxing IHT inside the relevant property trust regime can be complicated enough with a straightforward trust.
When the trust starts out life as an immediate post death interest and then converts to being inside the relevant property regime (‘RPR’), IHTA section 80 kicks in and the taxation calculations can get even more tricky.
This short webinar will guide you through these issues, showing you how to deal with the conversion using both the legislation and some practical examples.
What You Will Learn
The webinar will cover the following:
- What is a QIIP?
- What happens when a QIPP passes to a DT?
- How does it impact the anniversary charge?
- Examples and tips
This webinar was recorded on 13th May 2025
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