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Accumulation and maintenance 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 Abolition of the favourable IHT regime for old A&M trusts Existing A&M trusts entering the ‘relevant property’ regime at 6 April 2008 ...

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