I5.1317 Beneficiaries Of Non-Resident Settlements

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Commentary

IHT, trusts and estates

There are two circumstances in which a capital gain realised by trustees of a non-resident settlement can be attributed to, and charged

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I7.323 APR and successions

I4.142A Liabilities which are not discharged out of the estate

B3.340A Hire purchase of plant and machinery and similar contracts

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

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