Advantages of

Commentary – 15.4

Appropriate use of

Commentary – 15.5

Background

Commentary – 15.1

Capital gains, taxation of

Commentary – 15.3

Dividends, taxation of

Commentary – 15.3

Drawbacks of

Commentary – 15.6

Generally, as alternative to trusts

Commentary – 15.1

Key features

Commentary – 15.2

Summary re

Commentary – 15.7

Taxation of

Commentary – 15.3