P1081 The new interest rules and trusts
Tolley CPD
The new interest rules and trusts
Robert Jamieson
Seminar
This Seminar is 27 minutes long. This time will be automatically added to your CPD tracker.
Chapters in this video
- 1) Introduction
- 2) New dividend regime
- 3) Life interest trusts
- 4) Case 1: Connie Family Settlement
- 5) Ruperts entitlement
- 6) Effect of the dividend allowance
- 7) Discretionary trusts
- 8) Case 2: Richard Family Settlement (a discretionary trust)
- 9) Trustees tax position
- 10) Income tax liability
- 11) Income distribution from a discretionary trust
- 12) Tax pool
- 13) Case 3: Timothy discretionary settlement