Published on 05 Apr 2000
| Took place at Parkroyal Hotel
Closely held trusts
Author(s): David W MARKS This paper concentrates on specific aspects of the interpretation and administration of the provisions affecting closely held trusts that will have a practical impact on tax practitioner's clients. There are many intriguing aspects of the legislation, and of claims made for the legislation in the supporting explanatory memoranda. The paper aims to show that taxpayers need not lose heart when faced with the challenge of this legislation.