EDITORIAL: NIKI PATEL nikisha.patel@scottishwidows.co.uk
Having looked at the inheritance tax treatment when a discretionary trust is created and when capital appointments are made, moving another step on, I now focus on the tenth year anniversary charge known as the ‘periodic charge.’
DISCRETIONARY TRUSTS TEN YEARS ON…
WHAT IS A PERIODIC CHARGE AND WHEN DOES ONE ARISE?
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There is a lot to think about when moving to Portugal. It’s hard enough moving to a different place in your home country, but relocating abroad often involves extra matters to be organised and is simpler to put some on the back burner for a time when life has settled down.
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