Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Inheritance Tax Act 1984 section 64
Charge at ten-year anniversary
Section 64 establishes the principal inheritance tax charge that arises every ten years on relevant property held within a discretionary trust, and sets out how certain types of income and property are treated for the purposes of that charge.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.