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G: LEGISLATION G2: Income Tax (Trading and Other Income) Act 2005 Settlements: Amounts treated as income of settlor Income charged and person liable Rules for calculating income Income treated as income of settlor: retained interests Income treated as income of settlor: [relevant] 1 children ...
Chapter 5: (ss 619–648) Settlor interested trusts
- Julie Bell
- Bloomsbury Professional
- Publication Date:
- January 2023
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