1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

9.1Introduction Beneficiaries under a discretionary trust for legal purposes have no entitlement as such to any assets of the trust and any beneficiary may receive nothing unless the trustees exer...
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Other Editions

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