Exercising powers of appointment, advancement and transfer: is there a resettlement? | Practical Law
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A note explaining when there is a resettlement for capital gains tax purposes when trustees exercise powers of appointment, advancement and transfer. It includes a list of factors pointing to resettlement and summaries of cases on resettlement.
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Exercising powers of appointment, advancement and transfer: is there a resettlement?
Practical Law UK Practice Note 8-386-2469
(Approx. 19 pages)
Exercising powers of appointment, advancement and transfer: is there a resettlement?
by
Practical Law Private Client
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Wales
A note explaining when there is a resettlement for capital gains tax purposes when trustees exercise powers of appointment, advancement and transfer. It includes a list of factors pointing to resettlement and summaries of cases on resettlement.