THE Finance Act 2006 introduced radical changes to the Inheritance Tax (IHT) treatment of trusts.There are four main types of trust.Bare Trust: The beneficiary has the right to the capital and income from the trust but, for whatever reason, the trust fund is being looked after by the ...
T he VAT treatment of charges between a branch and head office has been a debated topic in recent years. On July 5 2022, the Dutch secretary of finance amended the Dutch VAT fixed estab- lishment decree (Besluit Omzetbelasting, vaste inrichting, or the 'Decree') in the wake of the ...
(ii) the treatment of certain special-purpose debt securitization vehicles; (iii) the treatment of disregarded entities as branches of foreign financial institutions; (iv) the definition of an expanded affiliated group; and (v) transitional rules for collateral arrangements prior to 2017. See the ...
GST Implications Of Property Transactions Through Bare Trusts And Inspecie Distributions By Trusts.(Goods and Services Tax)O'Flynn, Stephen