Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2019 Edition
574Trustees of settlement
Summary
Under the ordinary meaning of disposal the creation of a trust (other than a case within section 567(2)) constitutes a disposal and the settlor should be charg...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.