1. Commentary
  2. Taxation Summary

Taxation Summary, Finance Act 2017

31.8Trusts TCA97 s574 The creation of a trust is a disposal by the settlor, who will be charged to tax by reference to the market value of the assets placed in the trust. Changes in investments e...
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Other Editions

  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016