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Budget 2006 – Trusts and Tax
Every budget has its fair share of nasty surprises and this was no exception. Press release BN 25 had the innocuous sounding title "Aligning The Inheritance Tax Treatment For Trusts". Innocuous it certainly isn't. It announces fundamental changes to the taxation of trusts, which are arguably retrospective, as they will apply to both new and existing settlements.
UK
25 Apr 2006
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