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Distribution of trust dividend income

Rayney’s Tax Planning for Family and Owner-Managed Companies 2020/21

Author:
Peter Rayney
Publisher:
Bloomsbury Professional
Edition:
2020/21 edition
Publication Date:
October 2020
Law Stated At:
August 2020
Chapter 17: Succession Planning and Passing on the Family or Owner-Managed Company Worked example of trustee’s income tax liability CGT payable by discretionary trust IHT/CGT on assets transferred to discretionary trust Capital distributions from ‘nil rate band’ trusts Calculating IHT on capital distributions (during first ten years) Ten-year charge Calculating IHT on capital distributions after a ten-year charge Gifts with reservation of benefit (GROB) rule ...

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