Does one pay capital gains tax on inheritance from a trust set up more than 7 years before death of legator?



Answer:
Depends - what type of trust (discretionary or interest in possession are most common), what assets (and where), have the assets now come directly to you?
Too many variables to answer your question - but I would say, it is the trustees' and executors' issue rather than yours if you are just a beneficiary. Either way, specialist advice defintely needed on this one!
Depends on the owner of the trust. My sister and I received Series E bonds on my mother's death. we were named as co-owner, meaning that the capital gains accrued from the time of issue. If I had been a beneficiary instead, the value of the bonds would be calculated at the time of her death. By the time I cashed them I was paying about 90% in taxes.

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