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Home / Simons-Taxes /IHT, trusts and estates /Part I5 Settled property /Division I5.5 Favoured trusts for young people /Trusts for bereaved minors trusts (TBMs) / I5.548 Tax implications of TBMs—transfers into the trust
Commentary

I5.548 Tax implications of TBMs—transfers into the trust

IHT, trusts and estates

The consequences of settled property falling into the trusts for bereaved minors (TBMs) regime are similar to the consequences of the accumulation and maintenance (A&M) trust regime applying to settled property.

While the TBM regime applies to settled property it is not 'relevant property'1. This means that there are no periodic charges2 or exit charges3.

The fact that property

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