Commentary

I5.903 Settlements and income tax and CGT

IHT, trusts and estates

I5.903 Settlements and income tax and CGT

I5.903 Settlements and income tax and CGT

The commentary on settlements and income tax can now be found in the following Divisions:

Settlements — taxation of trusteesDivision I5.10
Settlements — taxation of settlorsDivision I5.11
Non-resident settlementsDivision I5.12
Settlements — taxation of beneficiariesDivision I5.13

A consolidation of the interaction between IHT and CGT, as it relates to settlements, can be found at I5.915.

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