Put not your trust in princes
Language: English Series: Taxation ; 157(4065) 6 July 2006, 376-378(3)Publication details: 2006Subject(s): Summary: Looks at recent attacks by the UK government on tax planning involving trusts. Discusses the restrictions in holdover relief where there is a settler interest, restrictions in only or main residence relief following a holdover relief claim, and changes to Sched 20 in the current Finance Bill. Considers the impact of these changes on capital gains tax planning, inheritance tax planning, and divorce settlements.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | L134126 (Browse shelf(Opens below)) | 1 | Available | 134126-1001 |
Looks at recent attacks by the UK government on tax planning involving trusts. Discusses the restrictions in holdover relief where there is a settler interest, restrictions in only or main residence relief following a holdover relief claim, and changes to Sched 20 in the current Finance Bill. Considers the impact of these changes on capital gains tax planning, inheritance tax planning, and divorce settlements.