Training & Events

Life Interest Trusts Holding Real Property


A Life Interest Trust holding only real property is a fixed interest trust where a named beneficiary has the right to occupy a property and, unless limited to a right to occupy only, the life tenant will also be entitled to any income generated from any real property in the Life Interest Trust. This course will cover: Introduction to Life Interest Trusts holding real propert; Responsibilities of the trustees; Responsibilities of the life tenant; Trustees’ powers in respect of the Life Interest Trusts; IHT on cessation (when the trust ends).