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Special Tax Treatment Bmt Notes

LPC Law Notes > Private Client Notes

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A more recent version of these Special Tax Treatment Bmt notes – written by Cambridge And Oxilp And College Of Law students – is available here.

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Relevant Property Settlements: those w/o a qualifying interest in possession: Discretionary settlements, settlements with a contingent interest or settlements with an interest in possession created by lifetime transfer on/after 22 March 2006 s31: Power to apply income for maintenance and to accumulate surplus income during a minority s32: Power to advance up to half of vested/presumptive interest in share of capital provided for their benefit

"Special" Tax Treatment More often than not Trusts are made to provide for those who are left behind (children.)

Disable Beneficiary --- s89 Immediate Post-death Interest --- s49A Bereaved Minor --- s71A


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