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caroline.philpott@lexisnexis.co.ukP1362 Anti-avoidance settlement legislation
Tolley CPD
Anti-avoidance settlement legislation
Robert Jamieson
Seminar
This Seminar is 33 minutes long. This time will be automatically added to your CPD tracker.
Chapters in this video
- 1) Introduction
- 2) Ss.619 - 648 ITTOIA 2005
- 3) For a settlement to exist...
- 4) The Bulmer case
- 5) Interest in settled property
- 6) In summary
- 7) Illustration 1
- 8) Who is not a spouse or civil partner? (s.625(4) ITTOIA 2005)
- 9) Income shifting arrangements - dividends paid to non-working spouses
- 10) S.626 ITTOIA 2005
- 11) What if Mr. Jones had been in business with his sister?
- 12) s.629 ITTOIA 2005 - Parental disposition rule
- 13) Earnings nor capital gains
- 14) S.633 - 643 ITTOIA 2005
- 15) How did it work?
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