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- What are the issues to be considered when proposing to change the underpinning investment on a Discounted Gift trust (DGT) which has been used for lump sum inheritance tax (IHT) planning?
- Why change the investment?
- What is a DGT?
- DGT structures
- DGT and IHT – initial gift
- DGT and IHT – ongoing
- Reinvestment powers – trustee considerations
- What are the tax consequences of a bond surrender?
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