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 90
Trustees' annuities, etc.
Section 90 provides an inheritance tax exemption for interests in possession held by trustees as remuneration for their services, provided the interest does not exceed a reasonable level of remuneration.
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.