I have a trust where the life tenant has recently died. It is a small trust and the aggregated values of the two estates well below the tax threshold. No lifetime gifts to consider either.
Are there any circumstances where Trustees are not required to file an IHT100 in cases where there is no IHT to pay?
The reason I ask is that it has taken HMRC the best part of a year to confirm they are happy there is no IHT to pay in recent / similar cases.
Brewer Harding & Rowe