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Chapter 10: Relevant property trusts Simple cases: first ten-year anniversary Establishing the ‘hypothetical transfer’ Previous transfers Distributions from the trust: special cases Calculating the ‘effective rate’ Calculating the actual tax Later ten-year anniversaries ...
The ten-year anniversary or ‘ten-year’ charge
- Authors:
- Mark McLaughlin, CTA (Fellow) ATT (Fellow) TEP , Iris Wünschmann-Lyall, MA (Cantab) TEP , Chris Erwood, CTA ATT TEP , and Stephen Howe
- Publisher:
- Bloomsbury Professional
- Publication Date:
- November 2024
- Law Stated At:
- 31 October 2024
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