Show Summary Details

Creating the trust – tax and regulatory implications

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

Peter Rayney FCA, CTA (Fellow), TEP
Bloomsbury Professional
Publication Date:
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’ ...

If you would like to access this content, but you are not currently a subscriber, please sign up for a free trial here. If you already subscribe to this service please login here.