000 01039cab a2200229 4500
001 ##L134126
008 060712n2006 000 0 eng u
035 _a(Sirsi) u134126
041 0 _aeng
100 1 _aEndacott, John
245 0 0 _aPut not your trust in princes
260 _c2006
490 0 _aTaxation
_v157(4065) 6 July 2006, 376-378(3)
520 _aLooks 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.
590 _aIKA180706
650 2 4 _aFINANCE (NO 2) BILL 2006
650 2 4 _aCAPITAL GAINS TAX ACT 1992
650 2 4 _aINHERITANCE TAX ACT 1984
651 4 _aUnited Kingdom
_y
690 _aPROPERTY-PROPERTY TAXATION-PROPERTY TAX ALLOWANCES
942 _n0
999 _c77384
_d77384