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Published on 24 Nov 11
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers:
the settlor and the settled sum
exclusion of maintenance and accumulation power
the trust fund
the distribution date
entitlements of the beneficiaries
definition of income
power to carry on business
exclusion of liability of beneficiaries
decisions of corporate trustees
amendment of deed
the use of precedents.
Tony has been in practice at the Bar since 1981 and took silk in 1992. Before coming to the Bar, he practiced first as a Solicitor and then as a Chartered Accountant. His principle area of practice is revenue law. Extensive experience in advising and appearing for both revenue authorities and taxpayers allows him to review issues with an appreciation of the approach and arguments likely to be adopted by both sides to any dispute. Current at 11 April 2007
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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