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Home / Simons-Taxes / IHT, trusts and estates / Part I5 Settled property / Division I5.5 Favoured trusts for young people

Division I5.5 Favoured trusts for young people

IHT, trusts and estates

Division I5.5 Favoured trusts for young people

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I5.502 A&M trusts鈥攐verview

I5.510 A&M trusts鈥攓ualifying conditions

I5.511 A&M trusts鈥攔equired interest in capital

I5.512 A&M trusts鈥攔equired interest in income

I5.521 The 25-year condition

I5.522 The common grandparent condition

I5.526 A&M trusts鈥攑re 22 March 2006 contracts of life insurance

I5.527 Effect of dispositive powers on A&M trusts

I5.528 Effect of administrative powers on A&M trusts

I5.531 Transfers into an A&M trust

I5.532 Transfers out of an A&M trust

I5.533 Depreciatory transactions within an A&M trust

I5.534 Expiry of the 25-year condition

I5.545 Successive A&M trusts

I5.545A Destinations for rewritten material

I5.546 Trusts for bereaved minors trusts (TBMs)鈥攐verview

I5.547 Qualifying conditions for a trust for a bereaved minor (TBM)

I5.548 Tax implications of TBMs鈥攖ransfers into the trust

I5.549 Tax implications of TBMs鈥攖ransfers out of the trust

I5.549A Tax implications of TBMs鈥攄epreciatory transfers

I5.550 Examples of trusts for bereaved minors (TBMs)

I5.551 Qualifying conditions of 18鈥�25 trusts鈥攐verview

I5.552 Qualifying conditions of 18鈥�25 trusts鈥攖he beneficiary's entitlement

I5.553 Tax implications鈥攖ransfers into an 18鈥�25 trust

I5.554 Tax implications鈥攖ransfers out of an 18鈥�25 trust

I5.555 Tax implications鈥攄epreciatory transactions within an 18鈥�25 trust

I5.556 Examples of 18鈥�25 trusts

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