Relevant Property Trusts

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August 31, 2024 4 min read Definitions
Ten-Year Charge: Periodic Inheritance Tax on Discretionary Trusts
Finance Taxes Inheritance Tax Discretionary Trust Relevant Property Trusts Taxation Estate Planning
An inheritance tax charge made every ten years on most forms of discretionary trust, calculated at 30% of the lifetime rate to compensate for the absence of generational inheritance-tax charges.
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