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IHT: Track changes
Nicholas Harries and Charlotte Kynaston explore draft inheritance tax legislation on additions to settlements and transfers between settlements ‘The facts of the Dreelan case were unusual, but the key message was that non-UK property transferred between settlements could retain its excluded property status, even if the settlor was UK domiciled or deemed domiciled at the …
Cases Referenced
Cases in bold have further reading - click to view related articles.
- Barclays Wealth Trustees (Jersey) Ltd & Michael Dreelan v HMRC [2017] WTLR 917