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Discretionary trusts

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 Flexibility of discretionary trusts Nil rate band trusts Use of exempt transfers Discretionary trusts and divorce Rights of Cohabitees Income tax payable by discretionary trusts ...

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