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Trusts & Trustees Advance Access originally published online on March 18, 2009
Trusts & Trustees 2009 15(3):148-151; doi:10.1093/tandt/ttp016
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© The Author (2009). Published by Oxford University Press. All rights reserved.

Tax treatment of foundations in the UK and possible uses

Gary Telford*

*Gary Telford, Tax Partner, PricewaterhouseCoopers, Cornwall Court, 19 Cornwall Street, Birmingham, B3 2DT. Tel: +44(0)121 265 6507; Email: gary.a.telford{at}uk.pwc.com

Jersey is introducing the use of foundations as an alternative to the existing vehicles of trusts and companies. The legal constitution of the new foundation is dealt with elsewhere in this issue and the purpose of this article is to consider the tax treatment of foundations in the UK and based on that analysis, to consider the potential uses that can be made of this new offshore vehicle.


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