Read online free ATT - 5: IHT, Trusts & Estates (FA 2012) : Study Text
ATT - 5: IHT, Trusts & Estates (FA 2012) : Study Text BPP Learning Media
- Author: BPP Learning Media
- Date: 15 Sep 2012
- Publisher: BPP Learning Media
- Language: English
- Book Format: Paperback, ePub, Digital Audiobook
- ISBN10: 1445397013
- File size: 23 Mb
- Dimension: 206x 292x 22mm::767g
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A discounted gift trust (DGT) is a useful inheritance tax (IHT) planning tool for those people who have an IHT problem but still want an income from gifted assets. A DGT is made up of an investment bond held in a trust which can be either a discretionary trust (where the trustees have flexibility over the choice of beneficiary) or a bare trust
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