2004 Chancellor's Budget Inheritance Tax Property Trap

Published / Last Updated on 21/03/2014

Budget Analysis 2004

Inheritance Property Trust To Go Following on from the pre-budget report in November, the Chancellor has confirmed his commitment to stamp out trusts that people establish and put their homes inside for the benefit of their children and then continue to live in them with the ultimate purpose being Inheritance Tax avoidance. It is believed that any changes to legislation will be retrospective.  

Our view  

Tax planning and tax mitigation is legal. 

The Government should get Inheritance Tax law right in the first place - rather than penalise those who have taken appropriate action within the law!   If you have already taken this action - you will get caught up and the action you took and the fees you paid your lawyer or adviser to arrange the trust will have all been in vain!  Take advice on alternative means of inheritance tax planning.  

We wonder how many politicians have established this sort of trust?    Probably not that many - "ah" - is that why unusually this change in the law will be retrospective?  Cynical we know.

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