iain_aitken@yahoo.co.uk, Author at Property118

Reply to the comment left by Frederick Morrow-Ahmed at 22/11/2019 - 13:47Hi Frederick. I was going to go through and offer true or false answers but I don't think those scenarios work properly. First of all, forget about bare trusts....

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Reply to the comment left by Colin McNulty at 19/11/2019 - 04:46As you say Colin, qualified tax advice is an absolute must - not least because the tax adviser would spot that the investments would also be liable to IHT....

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Hi Puzzler - unfortunately, life interest/interest in possession trusts don't help in this situation. Such a trust set up during a person's lifetime are subject to the same IHT rules as discretionary trusts - so there would be an entry...

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Reply to the comment left by Frederick Morrow-Ahmed at 12/11/2019 - 12:20Yes, the position would be different under a discretionary trust but I wouldn't recommend using one without getting specialist advice. Firstly, there would be an immediate charge to IHT...

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I forgot to add, even if there is no gift being made (i.e. there is a swap of the two shares in the property and therefore no gift for IHT purposes), you do then need to consider SDLT. Each sister...

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Bare Trust as IHT mitigation tool?

12th November 2019, 6 years ago

I agree with Mark above, it would be a fruitless exercise and could in fact make the situation much worse. Bare trusts are really only nominee arrangements and are transparent for tax purposes. So, the beneficiary of the trust owns...

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Reply to the comment left by Mark Alexander at 20/08/2019 - 14:06Yes, if the two "gifts" are unconditional and unlinked then that might work, if Victor's brother is happy to take the risk that he might never get paid for...

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Stamp on 50% inheritance buy out?

20th August 2019, 7 years ago

The Saga article misses a very important point - a deed of variation is only effective for IHT and CGT if nothing is exchanged in return for your brother giving you or your wife his share in the property. If...

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20th August 2019

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