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Discretionary Trust Distributions: The Essential Practitioners' Manual Post-Bamford
The aim of this publication is to explain the way income tax and CGT considerations impact on the annual distribution of income by the trustee of what may be called a typical discretionary trust that is a resident for tax purposes. While not attempting to be a treatise on the taxation of trust income, the publication does consider the more significant issues involved and seeks to do this in a straightforward and understandable manner.