Additional rate tax
Discretionary trusts
Life assurance premiums/investment advise fees
Case Law –
Carver v. Duncan (H.M. Inspector of Taxes). Bosanquet v. Allen (H.M. Inspector of Taxes). [1984] BTC 297
;
Carver v. Duncan (H.M. Inspector of Taxes). Bosanquet v. Allen (H.M. Inspector of Taxes). [1983] BTC 51
;
Carver v. Duncan (H.M. Inspector of Taxes); Bosanquet v. Allen (H.M. Inspector of Taxes). [1985] BTC 248
Payments for maintenance of beneficiary