National statistics

Inheritance tax: assets held in taxpaying discretionary trusts at ten year anniversary, by type and by year of ten year anniversary

This table presents an analysis of the assets held in taxpaying discretionary trusts. Assessments made to 21 May 2014.

From:
HM Revenue & Customs
Published
31 July 2014
Last updated
31 July 2014 — See all updates

Documents

Inheritance tax: assets held in taxpaying discretionary trusts at ten year anniversary, by type and by year of ten year anniversary

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Inheritance tax: assets held in taxpaying discretionary trusts at ten year anniversary, by type and by year of ten year anniversary

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Details

Trusts of this type are assessed for inheritance tax on each tenth anniversary of their creation. The ten years of data given in the table therefore approximates to the population of paying trusts paying inheritance tax, although some may subsequently have closed, and newly created trusts that have not yet reached their tenth anniversary will not be represented. The majority of trusts are non-taxpaying, and these are also excluded.

Published 31 July 2014
Last updated 31 July 2014 + show all updates

  1. Updated to include information for tax year 2011 to 2012

  2. First published.