IHTM35183 - Distribution from a relevant property trust set up by Will: what you should do if you receive a deed of appointment

If you receive a deed of appointment under a discretionary trust created by will and the taxpayers are claiming that IHTA84/S144 applies to the deed, you should refer the case to Technical Group (TG) or Primary Compliance Technical Support who will advise whether or not the provisions of IHTA84/S144 apply. Unlike instruments of variation, there is no need for an election.

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)