The Chancellor's Autumn Statement, published on 5 December 2013, contained changes to the inheritance tax regime for trusts. Hidden in the detail, and not included in the speech the Chancellor gave to Parliament, the measures are easy to miss. In this article first published in eprivateclient (www.eprivateclient.com) on 9 December 2013 and reproduced here with kind permission, Fay Copeland, partner and Head of Private Client at Wedlake Bell, discusses the inheritance tax announcements and what they may mean for our clients.

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