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What impacts, if any, do the SDLT regulations have on personal injury trusts?

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Published on LexisPSL on 04/05/2016

The following Private Client Q&A provides comprehensive and up to date legal information covering:

  • What impacts, if any, do the SDLT regulations have on personal injury trusts?

What impacts, if any, do the SDLT regulations have on personal injury trusts?

There do not appear to be any direct SDLT rules that applying specifically to Personal Injury (PI) trusts.

PI trust monies are generally in ‘cash’. Practice Note: Tax and the personal injury trust provides an overview of the main tax implication of a personal injury trust; inheritance tax (IHT), income tax and capital gains tax

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