I’m looking for some books or guidance on the general question of when events in the life of a trust do, or do not, affect the timing of its ten year charge - particularly those situations where a trust might be treated for IHT as if it were two separate trusts with different ten year charge dates - in situations such as:
- The original settlor makes a further settlement onto the trust;
- A different settlor makes a settlement onto the trust;
- Another trust appoints some or all of its assets onto the trust;
- A testator makes a gift on death to the existing trust;
- An IPDI (or pre-2006 interest in possession, or a TSI, or a s89 trust) ceases, causing assets to become comprised in the trust; or
- Any other situation where the question arises (or might be thought to arise but doesn’t).
I stress that I’m looking for some articles or sources that discuss this generally - not necessarily answers to these questions.