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Tax & Variation of Trusts - Post Pemberton

Recorded 30th November 2016

Presented by Amanda Hardy QC, 15 Old Sqaure/Tax Chambers

During this webinar recording, Amanda explains the ramifications of her own case Pemberton v Pemberton 2016. It is an important case on changing a trust under VTA 1958 that has important implications for both tax and trust practitioners.

Title Headings;

- Introduction to the case

- Pemberton and the law -

     Jurisdiction,

     How the The Perpetuities and Accumulations Act 2009 applies

     Powers of appointment

     s13. Abolition of restrictions

     s.15 Short title, interpretation and extent

- Case fact and submissions

- Case decision

- Costs

- Privacy

Webinar Details

FIle type = mp4 (with MS Power Point Slides)

Runtime = 35 minutes

CPD = 1 Hour