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27/04/2009
Trusts created for the benefit of a disabled person qualify as ‘special’ for IHT purposes provided certain conditions apply. This means such settlements are outside the relevant property regime and subject to s.49(1) IHTA 1984 instead.
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Should a lay trustee whose co-trustee was the Executor and Trust Company of a solicitor’s firm be entitled to argue that he had a reasonable excuse for the late payment of capital gains tax (CGT) on a share sale because HMRC had not drawn the payment on account feature to his attention?
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