In the April issue of the Tech Notebook the effects of the new UK Budget proposals for the IHT treat...
In the April issue of the Tech Notebook the effects of the new UK Budget proposals for the IHT treatment of trusts were examined. At the time of writing, the Finance Bill clauses were due to be debated in the Parliamentary Standing Committee and, although many amendments have been tabled by the opposition, it is unlikely the Government will significantly alter the main proposals. In view of this, it is probably useful to look in more detail at some of the market's main insurance-based IHT planning products and how these may fare under the new regime, starting with loan trusts. Loan trusts...
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