This event form of the IHT100 (
IHTM14051) relates only to terminations
of beneficial interests in possession of settled property. Such
terminations of interest are chargeable under IHTA84/S52 (1).
The IHT100 should be delivered by the trustees and you can
assume that they will bear the inheritance tax charge.
Consider the same aspects as you would when investigating the
IHT100a (
IHTM14502)
