‘The Finance Act 2006 introduced significant changes to the Inheritance Tax (IHT) treatment of
trusts with effect from 22 March 2006. The purpose of this paper is to investigate estate planning
opportunities which are still available both (a) during the lifetime of an individual and (b) on death.’
New Square Chambers, 28th November 2013
Source: www.newsquarechambers.co.uk
