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Trusts, tax and the turbulent path towards reform (Part 2)

Published on 01 Aug 10 by "THE TAX SPECIALIST" JOURNAL ARTICLE

The decision in Bamford provided industry and professionals with answers, but not necessarily explanations. In the first part of this paper (published in June 2010), the authors explored the landscape for taxation of trusts, and the difficult intersection between trust law and tax law. In the second part of the paper, the authors provide an in depth review of Bamford and its implications, and comment on the steps toward reform.

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Sarah HICKEY

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