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Trust Drafting and Precedents

Geoffrey Shindler OBE and Julie Bell
Bloomsbury Professional
Publication Date:
June 2022
S Scottish trusts G3.73 Secret provisions A1.5 , F2.24 Securitisation A1.8 , A1.17 Self-Assessment Unique Taxpayer Reference A1A.22 Self-Invested Personal Pensions D8.40 Settlements income tax adjustments between settlor and trustee s G2.29 calculation of income G2.6 capital sums paid by connected bodies G2.24–G2.26 capital sums paid to settlor G2.16–G2.18 charges to tax G2.1 condition C G3.85 'disposable property' G3.77 excepted income G2.10 general provisions G3.74 gifts to charities G2.11, G2.13 grossing up deemed income G2.23 highest part of settlor's total income G2.2 income arising under settlement G2.32 income charged G2.4 income paid to children G2.12 interpretation G3.72 loans to close company participators G2.22 offshore income gains G2.15 outright gifts between spouses or partners G2.9 persons ceasing to be settlors G3.78 persons liable ...

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