Commentary

I5.1112 The settlements legislation—further reading

IHT, trusts and estates

I5.1112 The settlements legislation—further reading

I5.1112 The settlements legislation—further reading

The following table contains a selection of articles discussing the settlements legislation (see I5.1105 onwards):

DateArticleNotes
12 February 2021Cases — Tax Journal, Issue 1519, 4Dividend replacement scheme — Clipperton
20 August 2020Wavering waiver — Taxation, 20 August 2020, 24Query on dividend waivers — Arctic Systems
17 July 2020Cases — Tax Journal, Issue 1496, 4Avoidance using shareholder profits — Dunsby
28 May 2020Share structure — Taxation, 28 May 2020, 23Query on alphabet share structure
20 June 2019Arctic circle — Taxation, 20 June 2019, 25Arctic Systems
2 February 2017Issued at par — Taxation, 2 February 2017,

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