The Resource Finance Act 2020 Notes : Section 73: excluded property etc; Section 74: transfers between settlements etc

Finance Act 2020 Notes : Section 73: excluded property etc; Section 74: transfers between settlements etc

Label
Finance Act 2020 Notes : Section 73: excluded property etc; Section 74: transfers between settlements etc
Title
Finance Act 2020 Notes : Section 73: excluded property etc; Section 74: transfers between settlements etc
Creator
Subject
Language
eng
Summary
This note highlights amendments made by the Finance Act 2020 ss.73 and 74 to the inheritance tax (IHT) treatment of excluded property trusts whose settlors were non-UK domiciled. It discusses the background to the reforms, and their changes to IHT rules governing additions to trusts and transfers between trusts. It considers the position when a loan is made to a trust, and notes the absence of guidance on IHT in situations involving additions of value
Citation source
In: British tax review. - London. - (2020), no. 4 ; p. 483-487
http://library.link/vocab/creatorName
Chamberlain, E
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • inheritance tax
  • trust
  • non-domiciliary
  • tax reform
  • loan
Label
Finance Act 2020 Notes : Section 73: excluded property etc; Section 74: transfers between settlements etc
Instantiates
Publication
Label
Finance Act 2020 Notes : Section 73: excluded property etc; Section 74: transfers between settlements etc
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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