IHTM39012 - Future claims: what is an "F(CT)" marking?


The F(CT) marking denotes that there is

  • A continuing trust
  • Under which there is an interest in possession.

Cases marked as such also denote

  • Irrevocable interest in possession trusts ( IHTM16062)]
  • Trusts where the trustees have an overriding power to appoint the funds on discretionary trusts (IHTM42000)
  • Primary discretionary trusts where the funds are, for the moment, held for interests in possession (IHTM42000)