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Home / Simons-Taxes /IHT, trusts and estates /Part I5 Settled property /Division I5.5 Favoured trusts for young people /Accumulation and maintenance trusts—tax implications / I5.531 Transfers into an A&M trust

I5.531 Transfers into an A&M trust

IHT, trusts and estates

Where an individual settled property after 17 March 1986 and before 22 March 2006 on an accumulation and maintenance (A&M) trust, the transfer of value was a potentially exempt transfer¹ (PET — I3.311). Potential exemption was also available

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E5.406A Employees of European Union institutions—tax exemptions

I7.323 APR and successions

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

D7.1140 Methods of leaving the REIT regime

B5.123 BPS—negligible value claims

E8.810 Application for a National Insurance number

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

A1.810 Limitation

A4.557 Late filing penalties—company tax returns

E8.271 Liability for Class 1A contributions

C2.201 Allowable expenditure for capital gains—overview

E1.1435 Appealing transactions in securities counteraction notices

I7.120A BPR and excepted assets

B5.101 What is 'farming' and 'market gardening'

I5.1212 Protector of a foreign trust

E7.234 Other types of lifetime benefit lump sum

C2.106 Deferred and contingent consideration on disposals

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

E3.192 CGT loss relief on disposal of EIS shares

C3.1706 PPR relief where there is job-related accommodation

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