relevant property trust

relevant property trust From March 2006, any trust that is not an interest-in-possession trust, an age 18–25 trust, or a trust established for a bereaved minor is a relevant property trust for inheritance tax purposes. A relevant property trust is taxed (i) on creation, (ii) whenever there is a distribution to a beneficiary, and (iii on each tenth anniversary of the settlement. See alsodiscretionary trust.

• corner
• corporate anorexia
• corporate bond
• corporate brand licensing
• corporate brand strategy
• corporate citizenship
• corporate culture
• corporate finance
• Corporate Governance Code
• corporate image
• corporate manslaughter
• corporate modelling
• corporate performance management
• corporate plan
• corporate policy
• corporate raider
• corporate restructuring
• corporate social reporting
• corporate social responsibility
• corporate venturing
• Corporate Venturing Scheme
• corporate VMS
• corporate website
• corporation
• corporation tax