Section 86 trusts | Practical Law

Section 86 trusts | Practical Law

Trusts which meet the conditions of section 86 of the Inheritance Tax Act 1984 qualify for certain exemptions and advantages under the inheritance tax and capital gains tax legislation.

Section 86 trusts

Practical Law UK Practice Note 5-575-0748 (Approx. 8 pages)

Section 86 trusts

by Practical Law Share Schemes & Incentives
Maintained • England, Wales
Trusts which meet the conditions of section 86 of the Inheritance Tax Act 1984 qualify for certain exemptions and advantages under the inheritance tax and capital gains tax legislation.