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Immediate Post-Death Interest
The Finance Act 2006 defined an immediate post-death interest (IPDI) trust as one where a person has an interest in possession in settled property and all the following apply:
- the settlement was effected by Will or under an intestacy
- the beneficiary became beneficially entitled to the interest in possession on the death of the testator or intestate.
Learn more about Fixed Fee Trusts with our Trust FAQs.
Call us today on 01234 35 80 80 to speak to a member of our qualified team.
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A full list of STEP, ICSA and Chartered Tax Advisers is available at our registered office.
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