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HMRC internal manual

Inheritance Tax Manual

Discretionary trusts: avoidance schemes

In recent times we have seen trusts used increasingly as vehicles for tax avoidance, rather than attempts to avoid tax within the trusts framework.

Look out for unusual occurrences which may impact not only on inheritance tax, but the other taxing regimes as well.

Discuss any suspected avoidance measures with your manager or with TG.

CG investigators should review the IHT Financial and Economic Awareness intranet site for new avoidance schemes. (this link willwork only for HMRC staff)

Refer any EBTs (IHTM42900) straight to TG Edinburgh.