Transcription of CHAPTER 10 ACCUMULATION AND MAINTENANCE …
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CHAPTER 10 ACCUMULATION AND MAINTENANCE …
Tolley Exam Training TRUSTS AND ESTATES CHAPTER 10. CHAPTER 10. ACCUMULATION AND MAINTENANCE TRUSTS. In this CHAPTER you will cover the inheritance tax aspects of ACCUMULATION and MAINTENANCE (A&M) trusts including: The three conditions for a trust to have been a valid A . The deemed interest in possession at age 18 under Section 31 Trustee Act 1925;. The IHT advantages of A . Changes to the treatment of A&M trusts from 6 April 2008. Definition In this CHAPTER we shall look at ACCUMULATION and MAINTENANCE trusts ( A&M . trusts) concentrating in particular on inheritance tax implications. Income tax and CGT on A&M trusts are covered in other chapters. An A&M trust was a special type of discretionary trust which could have been set up before 22 March 2006.
Tolley® Exam Training TRUSTS AND ESTATES CHAPTER 10 © Reed Elsevier UK Ltd 2015 101 FA 2015 10.5 Calculating Exit Charges Exit charges on capital appointments after April 2008 are computed as for
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