If a series of transactions are linked, how might they be treated for inheritance tax purposes?

What is a chargeable lifetime transfer? Gifts into a discretionary trust are considered chargeable lifetime transfers. Such gifts together with any previous ... Chargeable Lifetime Transfers (CLTs) are part of estate planning. Simply put, these are gifts made during your lifetime that are taxed if they exceed the nil ... A chargeable lifetime transfer (CLT) will arise where an individual makes a gift into a relevant property trust. Previously only a gift into discretionary trust ... The two main types are potentially exempt transfers (PETs) and chargeable lifetime transfers (CLTs). PETs are lifetime gifts made directly to other individuals, ... Sep 2, 2013 ... transfers (PETs)10, such as certain transfers of assets into trusts (chargeable lifetime transfers, or CLTs), at the rate of 20%11 at the ... A chargeable lifetime transfer is not conditionally exempt from inheritance tax. For example, if it's covered by the nil rate band and the donor survives at ... Mar 20, 2016 ... IHTM04067 - Lifetime transfers: what is an immediately chargeable transfer? · transfer into a relevant property trust, because the gift is not ... Oct 9, 2011 ... ... Transfer or a Chargeable Lifetime Transfer. As far as I can tell, it's not a Potentially Exempt Transfer as the payment is not to an ... ... transferred during the lifetime of the PDP context. The following chargeable events are defined for PDP context charging: Start of PDP context. Upon ... Principles of calculation The IHT rates The IHT rates for lifetime transfers differ from those applied to transfers on death. Specifically, the lifetime tax ...