1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

10.2Discretionary Trust The definition of a discretionary trust for CAT purposes is discussed in detail in Chapter 9, Section 9.2. For the purposes of this chapter the term discretionary trust is ...
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Other Editions

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