Anti-avoidance rules
Capital payments
Commentary –
Tax Reporter ¶359-955
Capital payments to close family members
Commentary –
Tax Reporter ¶359-965
Capital payments to non-UK residents
Commentary –
Tax Reporter ¶359-960
Commentary
Commentary –
Tax Reporter ¶228-000
Distributions
Generally
Commentary –
Tax Reporter ¶328-920
Target
Commentary –
Tax Reporter ¶328-930
Indirect capital payments
Commentary –
Tax Reporter ¶359-970
Migrating beneficiaries, payments
Commentary –
Tax Reporter ¶359-972
Multiple trusts, rate of exit charge
Commentary –
Tax Reporter ¶363-940
Multiple trusts, rate of ten-yearly charge
Commentary –
Tax Reporter ¶363-525
Special rate of charge
Commentary –
Tax Reporter ¶362-900