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    Trusts, settlements and estates - Capital gains tax and trusts - Gains assessed on the settlor - During lifetime - Reliefs - Settlor-interested trusts - 68310

    Holdover relief on business assets, and on transfers chargeable to inheritance tax, is not available on a transfer of assets into a trust from another trust or from an individual, if either:...

    Trusts, settlements and estates - Inheritance tax and trusts - Chargeable trusts - The 10-year charge - Relevant property - 69140

    Relevant property for these purposes is property held in a trust, other than: - excluded property (¶55450+); and - property held in the trusts listed in the following table: Type of trust Details Exempt...