Part 19-3-5 Occasions of Charge 5.1 When chargeable assets are put into trust, either on the formation of a trust or by way of addition to trust property, there is a disposal at market value by the disponer of the property to the trustees, with a consequent gain or loss to the disponer for Capital Gains Tax purposes notwithstanding […]

Why join?

Unlike, our material has been edited to reflect changes made by the most recent Finance Acts. So it’s up to date and accurate.

Our material can be viewed on all devices (mobile, tablet, desktop).

Our Google search is lightning fast and accurate.

No credit card details required for trial.