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Creating the trust – tax and regulatory implications

Rayney’s Tax Planning for Family and Owner-Managed Companies: 2023/24

Author:
Peter Rayney FCA, CTA (Fellow), TEP
Publisher:
Bloomsbury Professional
Publication Date:
2024
Law Stated At:
6 April 2024
Chapter 17: Succession Planning and Passing on the Family or Owner-Managed Company Trusts Registration Service (TRS) Persons with Significant Control (PSC) – reporting requirements Basic CGT rules CGT hold-over reliefs Hold-over relief restriction for settlor-interested trusts Basic IHT rules Powers of trustees The Hastings-Bass principle and ability to set aside ‘mistakes’ ...

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