Taxation of trust income - anti-avoidance provisions, etc.

Anti-avoidance provisions and other miscellaneous provisions related to taxation of trust income

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Tags: CGT Jenkins v CIR 26 TC 265 Life policy provisions Brodies Trustees -v- IRC Anti-avoidance provisions Esdaile -v- IRC Stevenson -v- Wishart Trustees Parental settlements capital gains tax insurance cpd IDD 100% IDD