1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

1.7Discretionary Trust Tax The term Discretionary Trust is generally applied to a trust under which trustees have absolute discretion to apply the income and or the capital of the trust property i...
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Other Editions

  • The Taxation of Gifts and Inheritances, Finance Act 2019
  • The Taxation of Gifts and Inheritances, Finance Act 2012