Published on 01 Jun 03
by "THE TAX SPECIALIST" JOURNAL ARTICLE
Given that plaens to tax trusts as companies have been shelved, practitioners still need to deal with the anomalies that arise when there is a divergence between the ordinary and taxable income of a trust estate. This article seeks to identify and explain the anomalies that can arise as a consequence of this divergence.
Leigh Baring CTA
Leigh has been a Partner in the Maddocks tax and revenue practice group for over 15 years. He has extensive experience in advising corporates, high net worth individuals, accountants and financial advisers on all areas of taxation law. Leigh regularly provides advice on structuring of businesses and transactions, mergers and acquisitions, corporate reorganisations and distributions, sale of businesses, demergers, capital raisings, joint ventures and property developments, international tax (both inbound and outbound), succession planning and liquidations. His advice covers both direct and indirect tax considerations. Current at 03 July 2014
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