Trusts and non doms: toughening the inheritance tax rules

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The use of excluded property trusts by non-doms for tax planning purposes under Inheritance Tax Act 1984, s48(3) (IHTA 1984) is a well-accepted route, but now the old established rules have been overturned with tougher inheritance tax rules introduced in Finance Act (No. 2) 2017. Stephanie Webber CTA, tax writer at Croner-i explains

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