Discounted Gift Trusts - what you need to know

The ability to make a lifetime gift that is effective for inheritance tax while retaining access to a regular flow of capital payments by using a Discounted Gift Trust

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Tags: Intergenerational Trustees IDD DGP Discounted Gift Discounted Gift Trust Relevant Property Regime GAAR Pre-owned asset tax POAT Gift with reservation Chargeable lifetime transfers Potentially exempt transfers DGT DGIT