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Chapter 5: (ss 619–648) Settlor interested trusts

Trust Drafting and Precedents

Authors:
Geoffrey Shindler OBE and Julie Bell
Publisher:
Bloomsbury Professional
Publication Date:
June 2022
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 ...

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