1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

9.4Annual Levy on Discretionary Trusts 9.4.1Introduction After the introduction of the initial levy on discretionary trusts in 1984, the annual 1% levy was introduced in Finance Act 1986 on the t...
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Other Editions

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