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the outcome of the consultation on the taxation of relevant property for inheritance tax has yielded draft legislation is much less onerous than many of us thought we would get and basically the principle whereby trusts established even by the same set law on separate days the so called rights that principle are not related remains absolutely good law so what does that mean does it mean all multiple trust strategies are still perfectly able to be accessed well pretty much yes there is an exception though and this legislation tells us what that is first the legislation actually doesnt change really the way in which we calculate the tax the owned relevant property the periodic charge and the exit charge with with one exception and that exception is where there are same-day additions so what does this mean it means what the government were targeting are targeting now with this new legislation is the principle whereby individuals would set up a number of so-called pilot trusts small trus
