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Trusts & Trustees Advance Access originally published online on June 17, 2008
Trusts & Trustees 2008 14(6):392-395; doi:10.1093/tandt/ttn048
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© The Author (2008). Published by Oxford University Press. All rights reserved.

Budget 2008{dagger}

Christine Payne Smith, Professional Support Lawyer, Farrer & Co.*

This article deals with those aspects of the Budget which are likely to be of key relevance to trusts, settlors and beneficiaries including an outline of the new residence and domicile regime, the extension of the transition period for the new inheritance tax regime for interests in possession, confirmation of the implementation of the new capital gains tax regime and changes to the distribution requirements for offshore funds to qualify for capital gains tax, rather than income tax, treatment.

Correspondence: *Farrer & Co, 66 Lincolns Inn Fields, London, WC2A 3LH. Tel: 020 7917 7464; Email: cps{at}farrer.co.uk

{dagger}This article is a general summary of the law. It should not replace legal advice tailored to your specific circumstances.


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