CONSULT.Outcome publishedConsultation · gov.uk
Inheritance tax: simplifying charges on trusts
This consultation proposes changes to the way Inheritance Tax (IHT) trust charges are calculated.
Last fetched 03 May 2026 · gov.uk
Detail
The consultation sets out options on how IHT periodic and exit charges on trusts that hold or dispose of relevant property can be simplified and seeks views on proposals to align payment and filing dates for these charges and examines the treatment of accumulated income.
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