Disabled trusts - the latest developments
Robin Williamson, the Low Incomes Tax Reform Group’s Technical Director, considers the latest position regarding disabled trusts as a result of the Government’s proposals for bringing most life interest and accumulation and maintenance settlements within the charging provisions applicable to discretionary trusts.
This article was originally published in Taxation on 27 July 2006 and it is reprinted here with the publisher's kind permission.
You can access the article by using the link below
Contact: Robin Williamson (Tel: 0844 579 6700 Fax 0844 579 6701)
The wrong sort of disability - Taxation article