ACCA ATX ^UK Classroom - Syllabus A3e. Trusts ^{6 / 7}

i) Define a trust

ii) Distinguish between different types of trust

iii) Advise on the inheritance tax implications of transfers of property into trust

iv) Advise on the inheritance tax implications of property passing absolutely from a trust to a beneficiary

v) Identify the occasions on which inheritance tax is payable by trustees