Capital Acquisitions Tax, Finance Act 2007
20.2Anti-Avoidance: Interest in Possession
It has been seen from 14.1.2 that the definition of discretionary trust for CAT purposes contains an exception for property to which for the time being ...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.