,

Lexgreen Services Ltd v. HMRC [2025] UKFTT 1019 (TC)

A company that has made contributions to a trust can be liable for any Inheritance Tax arising on the 10 year anniversary of that trust by virtue of s.201(1)(d) IHTA 1984 ‘if that company is a live company at the time of the relevant transfer’: https://caselaw.nationalarchives.gov.uk/ukftt/tc/2025/1019