Published on 19 Aug 10
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers:
- using multiple appointors and other inter-generational control mechanisms
- dealing with UPEs and 'at call' loans
- exercising a power of advancement to resolve conflicts
- other considerations
- family trust elections
- trust splitting
- changes to deeds and their effects on losses and pre-CGT status of trust assets.
This paper was also delivered at Trusts & Estates Club - Wills and Family Discretionary Trusts – A Nightmare Scenario for Some Clients? on 15 September 2010.
Tony is a Partner of Riordans Lawyers
Current at 26 March 2008 Current at 14 April 2008
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