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HMRC internal manual

Inheritance Tax Manual

Distribution from a relevant property trust set up by Will: what you should do if you receive a deed of appointment

If you receive a deed of appointment under a discretionary trust created by will and the taxpayers are claiming that IHTA84/S144 applies to the deed, you should refer the case to Technical Group (TG) or Primary Compliance Technical Support who will advise whether or not the provisions of IHTA84/S144 apply. Unlike instruments of variation, there is no need for an election.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)