Schedule 5 Attribution of gains to settlors with interest in non-resident or dual resident settlement
United Kingdom
- Construction of section 86(1)(e)
- Test whether settlor has interest
- Settlements created before 17th March 1998
- Exceptions from section 86
- Old section 87 rebasing elections to apply in relation to section 86
- Right of recovery
- Meaning of “settlor"
- Meaning of “originating"
- Qualifying settlements, and commencement
- Information