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 FTIA is a Partner at Maddocks Lawyers.
Current at 29 July 2008
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