Payment of capital to beneficiaries

Payment of capital to beneficiaries

The following Trusts and Inheritance Tax guidance note by Tolley in association with Peter Gausden, Consultant Solicitor at Rowlinsons provides comprehensive and up to date tax information covering:

  • Payment of capital to beneficiaries
  • Transfers to legatees
  • Capital gains tax on later disposals by legatees
  • Practical capital gains issues involving personal representatives and beneficiaries
  • Payments of capital out of a two year discretionary trust
  • Payments of capital under post death variations
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This content is no longer in use on TolleyGuidance