1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

9.2Definition of Discretionary Trust The definition of a trust as provided by Underhill and Hayton’s Law of Trusts and Trustees (18th Edition) is: “A trust is an equitable obligation, binding a pe...
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Other Editions

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