This powerpoint explains the meaning of settlement in relation to trusts by illustrating with relevant case law.
Mark is a Barrister specialising in Revenue law, principally income tax specialising in the taxation of companies, trusts and partnerships, CGT, GST, stamp duty and other state taxes. During the period of 10 years in which he was a tax partner of Allen Allen & Hemsley, he advised clients on all aspects of corporate tax, as well as other areas of revenue law, including stamp duty. Since joining the Bar in 1997, he has continued to specialise in revenue law, including corporate tax. Mark is also the author of seminar papers on income tax and stamp duty.
Current at 5 July 2004