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The FA 2006 ‘Age 18 to 25’ trust regime

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 Background to the ‘Age 18 to 25’ IHT trust regime Basic IHTA 1984, s 71D conditions Income and capital gains of ‘old’ A&M trusts ...

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