2007, English, Article edition: Inheritance tax on trusts Reed, Edward

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Published
  • Oxford University Press
  • 2007-04-12
Language
  • English

Edition details

Title
  • Inheritance tax on trusts
Author
  • Reed, Edward
Published
  • Oxford University Press
  • 2007-04-12
Physical Description
  • text/​html
Subjects
Notes
  • In addition to the extensive changes made by the Finance Act 2006 to the inheritance tax rules on trusts, there is now a further significant development. HM Revenue and Customs (HMRC) have recently responded to a number of questions raised by several professional bodies including STEP (the Society of Trust and Estate Practitioners) and the CIOT (the Chartered Institute of Taxation) on a number of detailed points on the new legislation. The responses from HMRC are very helpful and will clarify a number of important matters, although there are a number of issues that still need to be resolved. The main areas which were covered in the questions are outlined in this article.
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  • Copyright (C) 2007, Oxford University Press
Language
  • English
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