Discretionary Trust

dDscretionary trusts, 10 years on

26 May 2018 in Offshores

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.’

ReAct Discretionary Trust

17 Feb 2007 in Taxation and Succession

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.