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Part 13,: chapter 2

Trust Drafting and Precedents

Authors:
Geoffrey Shindler OBE and Julie Bell
Publisher:
Bloomsbury Professional
Publication Date:
June 2022
G: LEGISLATION G3: Income Tax Act 2007 Tax avoidance: transfer of assets abroad (ss 714–751) Charge where power to enjoy income Charge where capital sums received Charge where benefit received Exemptions: no tax avoidance purpose or genuine commercial transaction ...

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