Trusts für gefährdete Begünstigte
There is special tax treatment for trusts created for the benefit of minors who have lost at least one of their parents and for people suffering from certain conditions or in receipt of particular benefits.
The beneficiary’s own allowances can be used for income tax and capital gains tax. They are not subject to ten-year anniversary charges or exit charges when assets are transferred for the benefit of the vulnerable beneficiary.
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Devorah Ormonde
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