IHTM39014 - Future claims: what is a F(DT) marking?

The F(DT) marking denotes that there is settled property in which there is no interest in possession (usually called a “discretionary trust”). This is

• A limited interest in property
• Held by the trustees in their absolute discretion during the trust period
• To make or withhold payments of income
• To or from any member or members of a class or classes of beneficiaries such as children, grandchildren etc.